|
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 |
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