My Query is regarding excise return for SSI Units.
It is mentioned in the law that the units availing value based exemption can file the quarterly return in Form no ER-3 on or before 20th of the month following the quarter.
Is it means SSI Units i.e. the units whose turnover in the previous financial year is less than 4 Crore.
One of our client is SSI Unit and filing quarterly return in Form No ER-3 but while filing the return an error message comes that return is filed late. But as per my knowledge ER-3 is to be filed on or before 20th of the month following the quarter, hence I am filing it within the due date.
Looking forward for the reply from experts soonest possible.
Thanks in advance
CAclubindia
