15 August 2014
DEAR SIR, WE HAVE OPERATING MANUFACTURING UNIT,OUR TURNOVER IS FIVE CRORE.WE FILED ONLY ER--1.RETURN MONTHLY ONLY.WE HAVE NOT FILED ER-6 RETURN ANY YEAR LONG TIME,PLEASE ADVICE ME WHAT IS ER-6 RETURN.IS IT MANDATORY.
PLEASE ADVICE ME IS ANY OTHER RETURN FILE TO EXCISE DEPTT.EXCEPT ER-1 RETURN.
Here’s a clear explanation about **ER-6 return** and related excise returns for your manufacturing unit:
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### What is **ER-6 Return**?
* **ER-6** is an **Annual Return** to be filed by manufacturers registered under Central Excise. * It contains the **summary of all excise duty transactions** during the financial year, including production, clearance, and stock details. * Basically, it’s a **yearly consolidated return** showing all excise-related activities.
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### Is **ER-6 Return Mandatory?**
* **Yes, ER-6 is mandatory** for all Central Excise registered manufacturers. * Even if you file monthly returns (like **ER-1**), you must file the annual ER-6 return. * The ER-1 return is the **monthly return** showing details of production and clearance for that month. * The ER-6 return summarizes the whole year and **must be filed once every year**.
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### Other Excise Returns you should be aware of:
| Return Type | Description | Frequency | | ----------- | ---------------------------------- | ------------- | | **ER-1** | Monthly return of excise duty | Monthly | | **ER-2** | Return for SSI (small scale units) | Monthly | | **ER-3** | Return for warehousing units | Monthly | | **ER-6** | Annual return for manufacturers | Annually | | **ER-7** | Refund claim return | As applicable |
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### What should you do?
* Since your turnover is **5 crores** and you have filed only **ER-1 monthly returns**, you **must file ER-6 annual return** for all the years you have not filed. * Failure to file ER-6 can attract **penalties or show non-compliance** with excise regulations. * Check with your jurisdictional excise office or consultant for the exact **due date of ER-6** filing (usually within a few months after the financial year-end).
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### Summary
\| ER-1 | Monthly excise return you file regularly \| ER-6 | Mandatory annual excise return summarizing the year’s production/clearance \| Both are required for excise compliance.
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If you want, I can help you with the **format, filing process, or due dates** of ER-6. Just let me know!