15 January 2013
Sr. No. Return CATEGORY PERIOD Due Date 1. ER-1 All Assessees (Non SSI) Monthly By 10th of succeeding month 2. ER-2 EOUs Monthly By 10th of succeeding month 3. ER-3 SSI Units Quarterly By 20th of succeeding quarter 4. ER-4 Units paying More than 1 crore duty(CENVAT + PLA) Annually By 30thof Nov. of the succeeding year 5. ER-5 Units paying More than 1 crore duty(CENVAT + PLA) Annually By 3oth April of succeeding year 6. ER-6 Units paying More than 1 crore duty(CENVAT + PLA) Monthly By 10th of succeeding month 7. ER-7 All assessees Annually 30th April of the succeeding year