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Excise return
And will be eligible for quarterly filing of ER-3.
It needs to file monthly ER-1only if it ceases to be ssi entity.
Thank You Mam..
will u pls help me to know when this ammendement came in Rule 12 of CER 2002 in which the word "Assessee Availing SSI exemption" Turns to " Assessee Eligible to Avail"
Need to check in this regard. But as far as I read, Notification no. 32/2011-CE(N.T.) has made the changes.
Further, from your question i think this shall serve the purpose-reference of exemption quoted in "Assessee Availing exemption" shall be read as exemption for SSI units and not only pertaining to turnover eligible for cenvat. Hence, Assessee availing SSI exemption and asseessee eligible to avail exemption under a notification shall be read in the same manner, whether or not availing cenvat credit, but falling below the turnover criteria specified therein.
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