E-filing of Central Excise Returns (ER1,ER-2,ER-3,ER-4,ER-5,ER-6, ER-7 & ER-8) made mandatory for All Assessees wef 01.10.2011 vide Notification No. 21/2011 and No. 22/2011 - Central Excise, both dated 14.09.2011 .
https://www.cbec.gov.in/excise/cx-act/notfns-2k4/cent39-2k4.htm
exemption notification is apended above.
aces is discussing about the e filing procedure only, not for class of assesee.
Dear Ritesh,
The recently inserted proviso in Rule 12(2)(a) of the CER or Rule 9A(1) or (3) of the CCR 2004 merely provides for mandatory E-filing of ER-4 or ER-5 or ER-6, as the case may be, if the total amount of duty paid by the Assessee during the preceding financial year exceeds Rs.10.00 Lakhs.
CAclubindia
