Excise return

This query is : Resolved

Querist : Anonymous

Querist : Anonymous (Querist)

03 December 2011 Dear Experts,

Is it compulsory to file ER4, ER5 and ER6 return even for those who have paid less than Rs.10 lakh excise duty

CA Dileep Surya Kumar

CA Dileep Surya Kumar (Expert)
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03 December 2011 Assesses who paid duty of excise including utilization of cenvat credit less than 1 crore in the last preceding financial year are exempted for filing ER-4,5,6.

CBEC issued a letter NO.209/03/11-CX-6], DATED 15-2-2011 clarified that assessees or class
of assessees are not required to file the ER-4, ER-5 & ER-6 returns who paid less than 1 crore in the last F.Y even the duty paid paid by them
including the amount paid by utilization of CENVAT credit in the preceding financial year exceeds 10 lakhs.