Various Returns under Central Excise and Service Tax Laws:
Form of Return
Descripttion
Who is required to file
Time limit for filing return
ER-1
Monthly Return by large units
Manufacturers not eligible for SSI concession
10th of following month
ER-2
Return by EOU
EOU units
10th of following month
ER-3
Quarterly Return by SSI
EOU units
20th of next month of the quarter
ER-4
Annual Financial Information Statement
Assessees paying duty of Rs one crore or more per annum either through PLA or Cenvat or both together (Till 29-9-2008, the provision was applicable only when payment through PLA alone was more than Rs one crore).
Annually by 30th November of succeeding year
ER-5
Information relating to Principal Inputs
Assessees paying duty of Rs one crore or more per annum (either through PLA or Cenvat or both together) and manufacturing goods under specified tariff headings (Till 29-9-2008, the provision was applicable only when payment through PLA alone was more than Rs one crore).
Annually, by 30th April for the current year (e.g. return for 2005-06 is to be filed by 30-4-2005].
ER-6
Monthly return of receipt and consumption of each of Principal Inputs
Assessees required to submit ER-5 return
10th of following month
ER-7
Annual Installed Capacity Statement
All assessees
Annually, by 30th April for the current year
Form as per Notification No. 73/2003-CE(NT) [Rule 9(8) of Cenvat Credit Rules]