Following are the returns to be filed
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Form of Return
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Descripttion
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Who is required to file
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Time limit for filing return
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ER-1
[Rule 12(1) of Central Excise Rules]
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Monthly Return by large units
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Manufacturers not eligible for SSI concession
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10th of following month
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ER-2
[Rule 12(1) of Central Excise Rules]
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Return by EOU
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EOU units
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10th of following month
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ER-3
[Proviso to Rule 12(1) of Central Excise Rules]
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Quarterly Return by SSI
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Assessees availing SSI concession
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20th of next month of the quarter
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ER-4
[rule 12(2) of Central Excise Rules]
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Annual Financial Information Statement
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Assessees paying duty of Rs one crore or more per annum either through PLA or Cenvat or both together (Till 29-9-2008, the provision was applicable only when payment through PLA alone was more than Rs one crore).
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Annually by 30th November of succeeding year
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ER-5
[Rules 9A(1) and 9A(2) of Cenvat Credit Rules]
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Information relating to Principal Inputs
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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 (Till 29-9-2008, the provision was applicable only when payment through PLA alone was more than Rs one crore).
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Annually, by 30th April for the current year (e.g. return for 2005-06 is to be filed by 30-4-2005].
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ER-6 [Rule 9A(3) of Cenvat Credit Rules]
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Monthly return of receipt and consumption of each of Principal Inputs
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Assessees required to submit ER-5 return
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10th of following month
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ER-7 [Rule 12(2A) of Central Excise Rules]
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Annual Installed Capacity Statement
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All assessees
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Annually, by 30th April for the current year.
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Form as per Notification No. 73/2003-CE(NT) [Rule 9(8) of Cenvat Credit Rules]
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Quarterly return of Cenvatable Invoices issued
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Registered dealers
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By 15th of following month
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ST-3 [Rule 9(9) of Cenvat Credit Rules and rule 7(2) of Service Tax Rules]
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Half yearly return of taxable services provided
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Person liable to pay service tax
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Within 25 days from close of half year
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ST-3 [Rule 9(10) of Cenvat Credit Rules]
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Hal yearly return of Cenvat credit distributed
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Input Service Distributor
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Within one month from close of half year
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