What types of return i have to file & due dates?
This query is : Resolved
Vijay Kr. Mishra
(Querist)
28 May 2013
I have recently got Excise registration 4 months (Feb.2013) back & not filed as yet Return due to Ignorance. My total turnover in the FY 2012-13 is NIL. I have purchased a Machine (not for sale) & Paid CVD. Please let us know what types of Return i have to file & due dates etc for filing of returns with Excise. Can i claim CVD as input. Thanks.
RENGARAJ R.K
(Expert)
27 July 2013
Are you coming under SSI. Have you crossed the threshold limit? CVD is eligible.
03 August 2025
Here’s what you need to know about Excise Returns and compliance in your situation:
1. Types of Excise Returns to File:
ER-1 (Monthly Return):
You must file monthly returns (ER-1) even if your turnover is NIL.
This return contains details of production, clearance, inputs, and inputs contained in the final product.
ER-2A (Quarterly Return for Small Manufacturers):
If your turnover is below a certain threshold (usually ₹1.5 crore), you can file quarterly returns instead of monthly.
ER-3 (Annual Return):
An annual return consolidating monthly/quarterly returns.
2. Due Dates for Filing:
ER-1: By 10th of the following month for each month.
For example, for February 2013, file by 10th March 2013.
ER-2A: By 25th of the month following the quarter.
For example, for Q4 (Jan-Mar), file by 25th April.
ER-3: By 30th June of the following financial year.
3. On Your Specific Points:
Since you have not filed any returns for past months, you should file all pending monthly (or quarterly, if eligible) returns immediately to avoid penalties.
You cannot claim CVD (Countervailing Duty) as input duty because CVD paid on machinery not used in manufacture is not eligible as input credit under excise law. CVD is payable on imported goods and is considered part of customs duty, not eligible for credit unless used in manufacturing excisable goods.
Summary of what to do now:
File all pending ER-1 (or ER-2A if eligible) returns from Feb 2013 till date.
File the ER-3 annual return for FY 2012-13 by 30th June.
Ensure timely filing for future months.
Keep documentation of purchase and CVD paid but note CVD on machinery is not creditable under excise.
1. Types of Excise Returns to File:
ER-1 (Monthly Return):
You must file monthly returns (ER-1) even if your turnover is NIL.
This return contains details of production, clearance, inputs, and inputs contained in the final product.
ER-2A (Quarterly Return for Small Manufacturers):
If your turnover is below a certain threshold (usually ₹1.5 crore), you can file quarterly returns instead of monthly.
ER-3 (Annual Return):
An annual return consolidating monthly/quarterly returns.
2. Due Dates for Filing:
ER-1: By 10th of the following month for each month.
For example, for February 2013, file by 10th March 2013.
ER-2A: By 25th of the month following the quarter.
For example, for Q4 (Jan-Mar), file by 25th April.
ER-3: By 30th June of the following financial year.
3. On Your Specific Points:
Since you have not filed any returns for past months, you should file all pending monthly (or quarterly, if eligible) returns immediately to avoid penalties.
You cannot claim CVD (Countervailing Duty) as input duty because CVD paid on machinery not used in manufacture is not eligible as input credit under excise law. CVD is payable on imported goods and is considered part of customs duty, not eligible for credit unless used in manufacturing excisable goods.
Summary of what to do now:
File all pending ER-1 (or ER-2A if eligible) returns from Feb 2013 till date.
File the ER-3 annual return for FY 2012-13 by 30th June.
Ensure timely filing for future months.
Keep documentation of purchase and CVD paid but note CVD on machinery is not creditable under excise.
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