Recently I heared that there is new clarifcation given by excise dept. regarding er4,er5 and er6 fliling.In this clarfication says that no need to file er4,er5,er6 who had paid excise duty less than 1 crore.The clarification is given vide LETTER : [F.NO.209/03/11-CX-6], DATED 15-2-2011.Can anybody send the copy of this clarification?
Is the interpetation of limit of 1 crore is correct?
Request to give copy of this clarification and guideline from this clarification to all experts it is usefull to all duty payer
02 April 2011
LETTER : [F.NO.209/03/11-CX-6], DATED 15-2-2011 The undersigned is directed to refer to Notification No. 20/2010-Central Excise (NT), dated 18.05.2010, Notification No. 21/2010-Central Excise (NT), dated 18.05.2010, Notification No. 17/2006-Central Excise (NT), dated 01.08.2006 and Notification No. 39/2004-Central Excise (NT), dated 25.11.2004. 2. It has been brought to the notice of the Board that there is lack of clarity regarding the exemption from filing the Annual Financial Information Statement (ER-4) prescribed under Rule 12(2)(a) of the Central Excise Rules, 2002 and the annual declaration (ER-5) and the monthly return (ER-6) relating to Principal Inputs prescribed under Rule 9A(1) and Rule 9A(3) of the CENVAT Credit Rules, 2004 respectively. 3. Notification No. 17/2006-Central Excise (NT), dated 01.08.2006, as amended, issued under Rule 12(2)(b) of the Central Excise Rules, 2002, inter alia, exempts assessees who paid duty of excise less than Rs. 1 crore in the preceding financial year, from filing the ER-4 return. Similarly, Notification No. 39/2004 Central Excise (NT), dated 25.11.2004, as amended, issued Rule 9A(4) of the CENVAT Credit Rules, 2004, exempts the specified class of manufacturers who paid duty of excise less than Rs. 1 crore in the preceding financial year, from filing ER-5 declaration and ER-6 return. Notification No. 20/2010-Central Excise (NT) and Notification No. 21/2010-Central Excise (NT) both dated 18.05.2010, prescribe that assessee who paid total duty of Rs. 10 lakhs or more including the duty paid by utilization of CENVAT credit in the preceding financial year, shall file such return/declaration electronically. A doubt has arisen on account of the different threshold limits prescribed for exemption from filing these returns and for filing these returns electronically. 4. The matter has been examined. The exemption provided under Notification No. 17/2006-Central Excise (NT), dated 01.08.2006 and Notification No. 39/2004-Central Excise (NT), dated 25.11.2004, as amended, is available to inter alia assessee who paid duty of excise less than Rs.1 crore including the amount paid by utilization of CENVAT credit. It is, therefore, clarified that the assessees or class of assessees who are not required to file the ER-4, ER-5 & ER-6 returns because of the above exemption, are not required to file such returns electronically even it the duty paid by them including the amount paid by utilization of CENVAT credit in the preceding financial year exceeds Rs.10 lakhs. 5. Trade and industry as well as field formations may be informed suitably.
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