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