Is er-6 mandatory for all assessee?

Dear All,

As notification showing in www.aces.gov.in at download section :

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 .

Please let me know ER-6 is mandatory for All assessee or applicable for who pay the Cenvat duty above or equal to 1 Crore.

Replies (2)

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.

Leave a Reply

Your are not logged in . Please login to post replies

Click here to Login / Register  

Company
Featured ARTICLESHIP 28 October 2026
CA- Inter and Articles

N N V Satish & Co.,

Hyderabad

CA Inter

View Details
Company
14 October 2026
Accountant

Rize.farm

Bengaluru

B.Com

View Details
Company
ARTICLESHIP 29 October 2026
Article Assistant (CA Inter / CMA Inter) - Thrissur

Varma Raja & Associates

Thrissur

CA Inter

View Details
Company
ARTICLESHIP 07 October 2026
Article Assistant

Malhotra Rajesh & Associates

New Delhi

B.Com

View Details
Company
28 October 2026
Assistant Director/ Associate Director-Finance & Accounting

Krea University

Chennai

CA

View Details
Company
ARTICLESHIP 07 October 2026
Article Trainee/ CMA Trainee

RMA And Associates LLP

New Delhi

CA Inter

View Details
Company
07 October 2026
Senior Account Manager

Amplio Invest

Mumbai

M.Com

View Details
Company
24 October 2026
CA Industrial Trainee

Fytomax Nutrition Private Limited

Aurangabad

CA Inter

View Details