Er-5

Type of Return

Periodicity

Due Date For Filing

Who Can File

ER-1

Monthly

10th

Manufacturers of Central Excise, other than those who are required or entitled to file ER-2 or ER-3 returns

ER-2

Monthly

10th

Manufacturers who are 100% EOUs(Export Oriented Units) and are removing goods into the domestic tariff area

ER-3

Quarterly

20th of completed quarter

Manufacturers availing exemption on the basis of value of their annual clearance, manufacturer of processed yarn, unprocessed fabrics falling under chapters 50 through 55,58 or 60 of the Central Excise Tariff or manufacturers of readymade garments.

ER-4

Yearly

30th November

Annual Financial information statement to be submitted by manufacturers who paid duty of excise more than Rs.One crore in the preceding financial year.

ER-5

Yearly

30th April

Annual return of information relating to principal inputs used in the manufacture of finished goods. Filed by manufacturers who paid duty of excise more than Rs. One crore in the preceding financial year

ER-6,

Monthly

10th

Monthly return of information relating to principal inputs on which cenvat credit was availed. Filed by manufacturers who paid duty of excise in excess of Rs.One crore in the preceding financial year.

Dealer

Quarterly

15th of month succeeding completed quarter

Filed by registered first stage and second stage dealers giving details of the invoices issued by them and documents based on which credit passed on.

ST-3

Half Yearly

25th April/25th October

Filed by all Service Tax assesses