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Er-4 query

Lalit Sangani (M.Com. Asst. Manager Account) (731 Points)

26 November 2013

Dear All,

If company having Manufacturing and Trading activity both in one registred premise, then how to show Expenses and Income of manufacturing and Trading activity in ER-4 return, there are not available different column for showing seprate activity for income and expenditure.

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12 Replies

Harendra Kumar (Tax Advisor ) (1326 Points)
Replied 28 November 2013

Sir,

Both are excise registraion is same or other, if other then you have to maintain the seprate account and file the seprate ER-4.

if both are the same then you filed the ER-4 club.

Further, ER-4 submission liability to be creited than you paid the Excise Duty above 1 Crore incl. PLA & Cenvat.

1 Like

Lalit Sangani (M.Com. Asst. Manager Account) (731 Points)
Replied 28 November 2013

Can you give me fomat of ER4 with filled example data, it will be easy to understand because all the points are confusing for purpose of given data.

Harendra Kumar (Tax Advisor ) (1326 Points)
Replied 30 November 2013

Sir,

It is a confiditioal data, sorry to that but you checked the www. ACES.GOV.IN or CBEC.GOV.IN

B. L. Garg (Manager) (26 Points)
Replied 21 November 2015

D/Sir,

We have a msnufecturing unit which is registered under excise and in ther hand there is one branch in other place which has not registered under excise and branch has doing the trading business. Balaance sheet has been finalised with both the figures. Now question is how to fill the ER-4 as which sales or purchase to be shown ( manufecturing or Trading or both)

Pls guide me at the earliest. My cell is 8094019102

(B. L. Garg)

Niraj Kumar Sinha (Sr. Officer, SPSIL) (648 Points)
Replied 23 November 2015

Dear,

ER-4 is filed for registered unit only. If your balance sheet is prepared combindly then take Trial Balance of your unit and filed data of only your unit.

B. L. Garg (Manager) (26 Points)
Replied 23 November 2015

D/Sir,

Thanks for early reply. I understand & agree with your reply, but in manufecturing unit, there is loss of 1.60 crore. Can we show the same in ER-4

Pls guide me at the earliest.

My cell is 8094019102

(B. L. Garg)

Niraj Kumar Sinha (Sr. Officer, SPSIL) (648 Points)
Replied 24 November 2015

Loss or profit has no means for ER-4. Profit or Loss is not shown in the ER-4.

B. L. Garg (Manager) (26 Points)
Replied 02 December 2015

In manufecturing company, the finished goods sold at chennai, bangalore etc for which company has appoint agent for collection of payment, C form and other all work. Agst thses services, they charged commission and on commision they also charges service tax. Company has taken the credit as input services. But during the excise audit, they have refused due to Gujarat High Court decision in Kedila, but we have suggested the team and give the reference of Punjab & Haryana High Court which is favourable for assessee. We have also quoted the department cercular regarding cenvat on comission is allowable. But department has not agreed with us and issue show cause.

Now please guide me wheather department is OK or ourselfs.

Thanks & Regards,

B. L. Garg

8094019102

Harendra Kumar (Tax Advisor ) (1326 Points)
Replied 03 December 2015

Dear Sir,

CENCAT on commission paid be the assessee is admissible and not provision to deny it. If Department make the Show Cause Notice then your liability have to generate defend it, Plz make the proper reply of the above Show Cause Notice with landmark case law. This matter will be drooped at upper authority.

B. L. Garg (Manager) (26 Points)
Replied 30 December 2015

Dear Sir,

As per notification 7/2015 of service tax, liablity of service tax on manpower supply shifted to service recipitent in case of indiudual, Firm to corporate. But I wants to know the liablity of service tax on manpower service in case of service provider is Partnership Firm and service recipitent is also Partnership Firm, then who will pay the service tax.

Please guide me at the earliest & oblige.

Thanks

(B. L. Garg)

8094019102