Central Excise Forms ER-4,ER-5,ER-6 and ER-7

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

20^th 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]

Quarterly return of Cenvatable Invoices issued

Registered dealers

By 15th of following month

Returns under Service tax Laws

ST-3

Half yearly return of taxable services provided

Person liable to pay service tax

Within 25 days from close of half year

ST-3

Hal yearly return of Cenvat credit distributed

Input Service Distributor

Within one month from close of half year