19 May 2016
Sir I have doubt regarding ER 6, ER5 and ER7 from April 2016 onwards I am not filing ER6 and annual return ER 5 - ER7 also not filed so when I have to file e6-5-7 please guide me
21 July 2024
ER-6, ER-5, and ER-7 are statutory returns required under Central Excise rules in India. Here’s a clarification on when and how these returns should be filed:
1. **ER-6 Return**: - ER-6 is the monthly return for Small Scale Industries (SSIs) under Central Excise. It needs to be filed by the 10th of the following month. If your business qualifies as an SSI (based on the turnover criteria), you should be filing ER-6 monthly.
2. **ER-5 Annual Return**: - ER-5 is the annual statement of production and removal of goods and other relevant particulars as required by the Central Excise rules. It needs to be filed by the 30th of April following the end of the financial year (i.e., for the FY ending 31st March, ER-5 is due by 30th April).
3. **ER-7 Quarterly Return**: - ER-7 is the quarterly return of Central Excise duty paid. It is to be filed by all registered excise dealers and manufacturers by the 10th of the month following the end of the quarter (e.g., for the quarter ending June, ER-7 is due by 10th July).
### Guidance on Filing:
- **Backlog Filing**: Since you mentioned that you have not filed ER-6, ER-5, and ER-7 from April 2016 onwards, you should immediately start by filing all the pending returns. This includes catching up on missed monthly ER-6 returns, annual ER-5 returns, and quarterly ER-7 returns for each respective period.
- **Penalties and Consequences**: Non-filing or delayed filing of these returns can attract penalties and interest under the Central Excise rules. It’s important to rectify this by submitting all the pending returns as soon as possible to avoid further repercussions.
- **Consultation**: If you are unsure about the exact procedure or if there have been changes in the filing requirements since April 2016, it’s advisable to consult with a qualified excise consultant or your tax advisor. They can provide specific guidance based on your business activities and ensure compliance with current regulations.
By promptly filing the overdue ER-6, ER-5, and ER-7 returns, you can bring your business back into compliance with Central Excise regulations and avoid potential penalties.
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