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Excise ER1.ER2,ER3,ER5 fill timely
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Clarification for Filing of Er-3 returns, Who is eligible for filing of Er-3 returns? It Should be claim the Not No. 08/2003 Dt. 1.3.03 or those are turnover not crossed 4 crores? it is known some one that those are turnover below 4 crores they should file Quarterly return. it is known that some notification or circular isseued in this regard between March & April-2010. Please clarify and give such notification details.
Thanks.
thank u sir
| Form of Return | Descripttion | Who is required to file | Time limit for filing return |
| ER-1[Rule 12(1) of Central Excise Rules] | Monthly Return by large units | Manufacturers not eligible for SSI concession | 10th of following month |
| ER-2[Rule 12(1) of Central Excise Rules] | Return by EOU | EOU units | 10th of following month |
| ER-3[Proviso to Rule 12(1) of Central Excise Rules] | Quarterly Return by SSI | Assessees eligible for SSI concession (even if he does not avail the concession) | 10th of next month of the quarter |
| ER-4[rule 12(2) of Central Excise Rules] | Annual Financial Information Statement | Assessees paying duty of Rs one crore or more per annum either through PLA or Cenvat or both together (Till29-9-2008, the provision was applicable only when payment through PLA alone was more than Rs one crore). | Annually by 30th November of succeeding year |
| ER-5[Rules 9A(1) and 9A(2) of Cenvat Credit Rules] | Information relating to Principal Inputs | Assessees paying duty of Rs one crore or more per annum (either through PLA or Cenvat or both together) and manufacturing goods under specified tariff headings (Till29-9-2008, the provision was applicable only when payment through PLA alone was more than Rs one crore). | Annually, by 30th April for the current year (e.g. return for 2005-06 is to be filed by30-4-2005]. |
| ER-6 [Rule 9A(3) of Cenvat Credit Rules] | Monthly return of receipt and consumption of each of Principal Inputs | Assessees required to submit ER-5 return | 10th of following month |
| ER-7 [Rule 12(2A) of Central Excise Rules] | Annual Installed Capacity Statement | All assessees, except manufacturers of biris and matches without aid of power and , reinforced cement concrete pipes | Annually, by 30th April for the previous year (e.g. return for 2010-11 should be submitted by30-4-2011 |
| ER-8 [Sixth proviso to Rule 12(1) of CE Rules] | Quarterly return | Assessees paying 1%/2% excise duty and not manufacturing any other goods | Quarterly within 10 days after close of quarter |
| Form as per Notification No. 73/2003-CE(NT) [Rule 9(8) of Cenvat Credit Rules] | Quarterly return of Cenvatable Invoices issued | Registered dealers | By 15th of following month |
| ST-3 [Rule 9(9) of Cenvat Credit Rules and rule 7(2) of Service Tax Rules] | Half yearly return of taxable services provided | Person liable to pay service tax | Within 25 days from close of half year |
| ST-3 [Rule 9(10) of Cenvat Credit Rules] | Half yearly return of Cenvat credit distributed | Input Service Distributor | Within one month from close of half year |
ER3 is applicable for all assesse who are availing any "value based exemption" ( current notif 08/2003)
ER -4 Assessees paying duty of Rs one crore or more per annum either through PLA or Cenvat or both together and its last date is 30th. of Nov in next financial year
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