ER-3 Quarterly Return

I would like to know the eligibility crieterion for filing the Excise Return ER-3 (Quarterly). More specifically is it only for those assesses who claim Small scale industries exemption (Turnover upto Rs. 150 Lakhs, no credit on inputs etc) . Also  whether it is possible to claim CENVAT Credit on inputs / capital goods and file quarterly return ER-3 as there is no turnover on which duty is payable (by availing exemption under 214/86 ). If it is possible kindly let me know the relevant notification.

Regards

Dileep Kulkarni

Manager Finance)

Replies (1)

no, input tax credit availment itself disqualify the assesee from notification 8/2003, 

Leave a Reply

Your are not logged in . Please login to post replies

Click here to Login / Register  

Company
Featured 16 July 2026
Semi Qualified Company Secretary

Vakilsearch.com

Chennai

CS

View Details
Company
ARTICLESHIP 07 July 2026
Articleship

Jawahar and Associates Chartered Accountants

Hyderabad

CA Inter

View Details
Company
ARTICLESHIP 16 July 2026
Article Assistant

G A R U D & Associates

New Delhi

CA Inter

View Details
Company
ARTICLESHIP 17 July 2026
Article Assistant and B.com pass

BANSAL YOGESH AND CO

Gautam Budh Nagar

B.Com

View Details
Company
ARTICLESHIP 08 July 2026
Article internship

AJAY SINGH AND CO LLP

Thane

CA Final

View Details
Company
ARTICLESHIP 15 July 2026
CA Articles

Kinjal H Shah & Co.

Mumbai

CA Foundation

View Details
Company
23 July 2026
CA Inter

Vikram Jadhav and Company

Pune

CA Inter

View Details
Company
11 July 2026
CA semi qualified

Vakilsearch.com

Chennai

CA Inter

View Details