Applicability of er 5 and er 6

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Dear All,

Kindly let me know the applicability of ER 5 and ER 6 returns under Central Excise.

Thanks in Advance

With regards,

Subramanya

Replies (1)

ER5 is an annual and ER6 is a monthly return filed by the units manufacturing specified excisable goods as specified in the notification, who have paid Excise duty including payment made by utilising Cenvat credit is more than Rs. one crore in the preceding financial year, as prescribed under the Cenvat credit rules,2004

 

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