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Efiling of Excise Return - FAQ

CA Shree Jain (Chartered Accountant) (1572 Points)

12 June 2010  

Efiling of Excise Return - FAQ

1. Who are all eligible for e-filing?

All the registered manufacturing units, 100% E.O.U’s and the registered Dealers are eligible for e-filing of their excise returns.

2. How to opt for e-filing?


The Registered Central Excise Assessee should file a request in the prescribed form to the jurisdictional Central Excise Divisional Office. Then the officer in-charge of this process will communicate the user id and password for the assessee along with the present Location code (Rang Code). The user-id, password and the location code will enable the assessee to do e-filing of excise returns.

3. How to access the e-filing site?

To access this site, internet connection and Java enabled web browser (IE or Netscape Navigator) are required. In the browser, type the website address as https://exciseandservicetax.nic.in/er.html and then press the enter key.

4. How to get the user-name and password?

The Registered Central Excise Assessee should file a request in the prescribed form to the jurisdictional Central Excise Divisional Office. After verification of the ECC and Location code in the SACER at the divisional office, the password will be generated by the designated officer in the commissionerate head quarters and the assessee will be communicated the user-id and password along with the Location code.

5. What are all the various options available under e-filing?

In e-filing, the assessee can enter the return details under the following options:

1. ER – 1: This return form is for the assessee who is a manufacturer, not availing small scale exemption.

2. ER – 2: This return form is for 100% Export Oriented Unit.

3. ER – 3: This return form is for the assessee who is availing small scale exemption.

4. Dealer Return: This return is for the Dealers registered with Central Excise Department.

5. TR-6 Challan: This form is for filing the details of TR6 Challan by all the assessees who have paid duty/other payments to the Central Excise Department through nominated banks.

Under the above 5 options, the valid user can Enter, Amend, View, Print the e-return

6. How can I enter multiple records?

After the data is entered in a block, by pressing “save” button the record will be saved and the system will ask “Do you want to enter values in the same block?”. If yes is pressed as response, the block will be cleared for making further entry and next record can be entered. Similarly multiple records pertaining to a block can be entered.

7. Should I have to enter all my records at one time?

It is not necessary. You can break at any point and can enter fresh records at any stage for that month and return number. This can be done at any time before submission of the return to the Central Server by pressing the “File Your Return” button.

8. Can I come out of e-filing site during data entry and continue again after some time?

Yes, this is possible. Once the entered values are saved, you can break at any point and can enter fresh records at any stage for that month and return number. This can be done at any time before submission of the return to the Central Server by pressing the “File Your Return” button.

9. How can I amend the data, if required?

Records can be amended from the entry/view screen itself. On clicking the button “Amend Record”, the Amend screen will appear with the data already entered and saved for amendments. After making necessary changes save the record by clicking save button. This can be done at any time before submission of the return to the Central Server by pressing the “File Your Return” button.

10.Till what time can I amend the data?

Till the return is filed by pressing ‘FILE YOUR RETURN’ button and confirm it, the record can be amended.

11. Will I get an acknowledgment after filing the return?

Once you have filed the return by clicking the option ‘File Your Return’, the system will accept your return. Acknowledgment can be generated by clicking the PRINT button. The print option generates the return details in the screen along with acknowledgement, and a printout of this can be taken .

12. Do I get any online help during filing?

1. An exclusive message bar, in green colour at the bottom of the screen displays the context sensitive help with reference to the field in which the cursor is placed.

2. By pressing on Help option in page displayed at https://exciseandservicetax.nic.in/er.html, a PowerPoint Presentation file will be displayed which will guide and clarify as to how to enter and save the data in the forms and then finally file the return with the Central Server.

3. The Manual and FAQ options displayed at https://exciseandservicetax.nic.in/er.html can also be referred to for further guidance.

13. How can I see my previous data of the same return?

By using up/down keys in the respective block, you can see the other records.

14.Is there any facility to see the previous returns filed by me

1. The filed returns can be seen by clicking on ‘Previous Returns’ button from the entry form.

2. The filed returns can be seen by View option from the main menu.

15. How to file the TR-6 Challan?

By selecting the TR-6 Challan in the main menu and then clicking on Entry/Amend/View/Print option, the TR-6 Challan data can be entered/ amended.

16. Can I file more than one return for the same month?

Yes, if you have been permitted by the jurisdictional Central Excise Commissioner. You can then file with different return number for the same year and month (YYYYMM). For availing this option, the manufacturing unit should seek the permission from the jurisdictional Central Excise Commissioner for filing a second or third return. The permission is generally given by the jurisdictional Commissioner, if there exists a case of different departments of the assessee controlling the manufacturing processes for different products manufactured and different internal accounts are maintained in the factory. This permission is not given as a matter of routine.

17. What happens when the last date for filing is over?


The system will alert the user that the last date for the filing of return is over and get a confirmation before proceeding further. The record will be saved as late filing.

18. How the department processes my return?

The system will check for the arithmetical correctness and also few other checks inbuilt in the software. The e-return will be downloaded by the jurisdictional Central Excise Officers and the scrutiny will be done by them. If any doubts are there, the jurisdictional Central Excise Officer will correspond with you for clarification.

19. Do I have to file it manually if I filed it electronically?

Once you have filed your excise return online, there is no need for you to file the return manually.

20. How can I proceed when the connection breaks in between?

The data can be entered when the connection breaks. When the data is to be saved or the return to be filed, the internet connection can be revived and then the data is sent to the Central Server.

21. In case if I forget the password, whom should I contact?

The user name and the password have to be kept confidentially by a responsible person in your company. For security purpose, it is better to change the password frequently and keep the changed password written in a diary/book and keep it securely. Therefore in the normal circumstances, the question of forgetting the password should not arise. If the same had occurred due to any unforeseen circumstances, one of the senior person from the manufacturing unit can request the jurisdictional Central Excise Officer, in writing, to allot a new password.

22. Is the return filed by me, is accessible to any other persons?

The return filed by you will be accessible to your jurisdictional Central Excise Office and all other Supervisory Central Excise Offices placed hierarchically above this office. Also this return is accessible to those who know your user-id and password.

23. In case of any errors in the return filed by me, how the department will communicate to me?
The department will communicate through mail/ email-id mentioned by you in the requisition form given to the jurisdictional Central Excise Officer while opting for e-filing or by mail.

24. Can I file the return again in case of errors if any in the already filed return?

If the return was confirmed, it can’t be changed. Before filing the changes can be carried out through amend option.

25. In case of problem other than above mentioned in e-filing, whom should I contact?

You may contact your jurisdictional central excise office who will understand and examine the problem at local level and if he is not able to find a solution the central excise formations will refer the problem to any one of the following edecs-mail ids, which are being monitored by senior officials looking after the e-filing software.

dts_ereturn

dts_addsouth2

dts_adgsouth

The assesses may also send their problems to any of the following e-mail addresses. The problems will be tested and a solution will be provided at the earliest.

ereturn @ excise.nic.in

mailto:addsth2 @ excise.nic.in

adgsouth @ excise.nic.in

26. What settings to be done to take Printout in A4 size paper?

In Internet Explorer Browser

a. Under View option, in Text size option Select Text size as Smallest.

b. In the Page Setup under File option, in Orientation option select Landscape.

27. When i use the option "Read Data from Text File" why does software show error message?

The problem may be with "java.policy" file. As mentioned in the manual you have to add some extra lines in this file. Click here to get a sample java.policy file. If problem persist, it may be due to more than one version of JRE installed in your system. The best practice is to search java.policy file and add these lines in all the java.policy files. Changes in java.policy files requires the web browser to be restarted.

28. When data is entered in the third block, while saving the record the system fires a message saying “Have You Checked that CETH, Notification No., Notification SNO and Rate of Duty are correctly entered. Confirm?” with “No” and “Yes” reply option buttons. What is the significance of the above message?

The system fires the message on account of any one of the following reasons:

a) The rate of duty entered for the CETH is different from the tariff rate, but no Notification No., SNO of Notification No. is entered by the manufacturer. Since the rate of duty is different from tariff rate and the details of the exemption Notification not having been entered, the system fires the above message. Click the ‘NO’ option button in the message box and enter the relevant notification number and serial number applicable for the entered CETH and the rate of duty claimed and save the record.

b) The rate of duty entered for the CETH is different from the tariff rate and the details of the exemption Notification is entered. Here also the message will be fired, if the effective rate of duty is not correct as per the system calculation of the duty by applying the Notification.

c) The above message will be fired if all the applicable types of duties (like CENVAT, SED, AED(TTA), GSI etc.) for the particular CETH has not been entered by the manufacturer.

In general, this alert message is an indication that the notification number/Sl.No. are not entered/correctly entered or the rate of duty is not as per the Notification or the duty type applicable and entries need to be made/corrected accordingly.

29. For export the rate of duty applicable is zero. After all the entries including the relevant details of the NT Notification is fed, while saving the data, the system fires the message as given at Question No.28. What is the reason for this?

If all the details are correctly fed, then the system will not fire such message. After the budget, the education cess has been introduced at the rate of 2% of the aggregate of all other duties payable. The software has been redesigned to calculate this duty and capture the same. The error message will be fired in this case, if all the duties are shown as 0. For Education Cess, the rate of duty should be entered only as 2 irrespective of whether it is for Home consumption or specified duty free removals. When the aggregate of all duty other than Education Cess has been shown as zero, the system will take the duty payable for Education Cess also as zero even when the duty rate is indicated as 2 for Education Cess. For export and other duty free clearances, the duty rate for Education Cess may be entered as 2 and the system will not fire any message.

30. When the data is entered in the third block, while saving the record, the system fires a message “Have you checked that Duty payable is correctly entered? Confirm”. Why?

This message comes when the amount entered in the duty payable field is different from the system calculated amount taking the rate of duty entered and the Assessable value/Quantity cleared. This message will also get flaashed, if the duty payable amount entered is not rounded off properly. For example, if the actual duty payable amount works out ot Rs.15,275.60, it should be rounded of to the next rupee, if it is 50 paise or more than 50 paise and entered as 15,276. Similarly, if the duty payable amount works out to Rs.15,275.40( less than 50 paise), the decimal portion should be ignored and entered as Rs.15,275.

31. I am a manufacturer of Particle Board falling under 4406.90. The effective rate of duty is prescribed under Notification No.6/2002 and I am also availing SSI Exemption. How am I to enter the returns?


For your product Particle Board falling under 4406.90, you will be calculating duty at the rate of 4.8% adv. which is 60% (SSI) of 8%(Effective rate of duty under Notification No.6/2002, Sl.No.83) by reading together the SSI Notification No.9/2003 and Notfication No.6/2002. In this case, for your product in the Block No.3, you have to give the details of both the Notification Nos. and the respective Sl.Nos. in the Notification Nos fields. The order in which you enter the Notifications Nos.(and their Sl.Nos.) are immaterial and the software will apply the effective rate notification first and then the SSI notification and calculate the duty payable by you. When the rate of duty entered is different from the Tariff rate of duty, then you have to mention the applicable details of all the Notifications in Block 3 of the Form.

32. We are manufacturers of Motor Spirit/Petrol falling under 2710.19 and the effective rate of Special Excise Duty has been prescribed vide Sl.No.32B of Notification No.6/2002 as amended from time to time. We have mentioned this Notification Sl.No. and the Notification No. in the block 3 and filled up other data. While saving the data, the system fires the message “Have You Checked that CETH, Notification No., Notification SNO and Rate of Duty are correctly entered. Confirm?” with “No” and “Yes” reply option buttons”. Why the system fires the message?

Your product falling under chapter sub-heading 2710.19 attracts the following types of duty as on today (22/09/2004).

DUTY TYPE RATE as per Tariff Act / relevant Act EFFECTIVE RATE NOTFN.NO.
CENVAT 16% 16% ------------
SED 16% 7% 6/2002(Sl.No.32B)
SAED Rs.7 per ltr. Rs.6 per ltr 28/2002(Sl.No.1)
ADE Rs.1.5 per ltr Rs.1.5 per ltr ------------

In addition to the above, Education Cess at the rate of 2% on the aggregate of duty payable.

As seen from your question the Notification No.28/2002(Sl.No.1) had not been incorporated in the Block 3 and this has prompted the system to fire the message. When the system do not see any exemption Notification, it calculates duty as per the tariff rate of Rs.7 per ltr. and compares the duty and duty rate entered by you which do not tally. Therefore, the system fires the message. If the Notification No. 28/2002(Sl.No.1) is mentioned in the block, the system will not fire the message.

33. I am a textile manufacturer. For the goods falling under 5406.10, I pay duty @ 8% and 2% of the duty as Educational Cess. I have indicated all these details and the Notification No.29/2004, Sl.No.5 in the third block. While saving the record, a message is fired by the system saying “Have You Checked that CETH, Notification No., Notification SNO and Rate of Duty are correctly entered. Confirm?” with “No” and “Yes” reply option buttons. Why the system fires the message?


Your product falling falling under chapter sub-heading 5406.10 attracts the following types of duty as on today (22/09/2004).

DUTY TYPE RATE as per Tariff Act / relevant Act EFFECTIVE RATE NOTFN.NO.
CENVAT 16% 8% 29/2004 (Sl.No.5)
AED(TTA) 15% 0% 31/2004 (Sl.No.1)
AED(GSI) 8% 0% 32/2004 (Sl.No.1)

In addition to the above, Education Cess at the rate of 2% on the aggregate of duty payable.

As seen from your question, you had entered only the details of duty types CENVAT and Education Cess. It appears that you had not entered the other two duty types as the effective duty is NIL. When your goods are exempted from AED(TTA) and AED(GSI) with these notifications, the details of these notifications and the relevant Sl.Nos. should also be indicated in the Block 3 of the form before saving the record. Also the fields in the rows for AED(TTA) and AED(GSI) should be filled with ‘0’ as the duty rate, duty payable. Once all these details are correctly entered, the system will not fire the warning message. When these details are not available, the system takes it that the product attracts tariff rate and as there are difference for these fields, the system fires the above message.

34. When the Central Server is tried to be accessed, our system gives the Numeric code error. How to rectify the same?

Please try the solutions given below by including the IP address in the "hosts" file of your system.

a. Open the following directory

C:\Windows (for Windows 98)

C:\Windows\system32\drivers\etc\hosts (for Windows XP/2000)

/etc/hosts (Linux Operating System)

b. Open the file ‘hosts’ that would be present in the above-mentioned directory. If the file is not present create a file named ‘hosts’ using NOTEPAD or any other editor.

c. In the file ‘hosts’ add the following lines

164.100.17.29 (press tab here) exciseandservicetax.nic.in

164.100.17.29 (press tab here) sermon.nic.in

(In this step, please type the IP address given above immediately followed by the ‘tab’ key and then type the given website name.)

d. Save the file and quit.

e. Re-start the system

f. If you are in a network that is using a proxy server, then the IP address 164.100.17.29 has to be added in the appropriate directory as given above (depending upon the OS you are using) in the main machine in which you have installed the proxy server.

35. After previewing the return saved, in the amend mode I am correcting the records but I am not in a position to enter any new record. For entering new record, I close all the windows, quit and then connect to the Server for entering new record. Is there any other method for entering new data?


While in the amend form, you can modify the record entered or delete the entered record. In the amend form, you cannot enter any new data record. For entering new record, you have to close the form and then come to the entry mode. You can check whether the active form is in amend mode or entry mode from the Title Bar at the TOP of the form. Once you are in the entry mode, you can enter new records.

36. We are using Office 2000 package and we could not use the er-offline package. Why?

The er-offline package uses the Access-97 as its database. Hence there is a version problem. The 97 version has to be converted to the current version(Access-2000) which you are using. Open the Access software in your computer, click on

Tools->Database Utilities->Convert Database->To current Access Database version->

Choose the er_offline.mdb and press on ‘convert’ button. It will ask for a new mdb name and you may give a new file name. Now the er_offline.mdb will get converted to your current version with the name you have given. After this conversion, change the name of the original er_offline.mdb and then rename the new mdb as ‘er_offline.mdb’. After this conversion, you can work on the er-offline package as per the instructions already given.

37. How to enter different amounts in the TR-6 challan when the deposit is made for more than one duty-type? Also please tell how to enter the Total Amount paid in the TR-6 challan?


First choose the Duty type and enter the amount paid under the selected Duty type and save the entry. For making entry for another Duty type, choose the duty type and then enter the corresponding amount paid and save the entry.

Ensure that all entries for a particular TR-6 challan has been made under the SAME_CHALLAN mode. At any time, you can press the SHOW TOTAL DUTY button and see the total of the amounts entered. When you have completed all the entries for the particular TR-6 challan, press FILE YOUR RETURN option, which will finally file your TR-6 challan.

 1 Replies

satya (Executive Excise) (1839 Points)
Replied 12 June 2010

Dear Ash Jain,

Ours is a Manufacturing Unit of both DTA & 100% EOU (Expansion Area). We have filed ER1 Return for DTA unit, and received successfully "FILED" status. While filing ER-2 Return for (100%EOU) after feeding some mandatory fields i.e., Name, LOP, Month & Year details etc., system is not accepting further data by showing a remarks that the return is already existed.

Kindly advise in this regard.



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