How to file er 5
This query is : Resolved
23 April 2014
Dear Expert
WE doing outsourcing of Auto parts .we purchase finish auto parts from vendor (from jullundhar) and just doing here labelling and packing of that product in our brand .like we purchasing flywheel assembly 1 qty we doing labelling and packing to make it in our brand so there is no change in this product and not creating other finish good from it. please help how to file ER 5
Regards, Amit Singh
WE doing outsourcing of Auto parts .we purchase finish auto parts from vendor (from jullundhar) and just doing here labelling and packing of that product in our brand .like we purchasing flywheel assembly 1 qty we doing labelling and packing to make it in our brand so there is no change in this product and not creating other finish good from it. please help how to file ER 5
Regards, Amit Singh
27 April 2014
Labeling or relabeling will come under the deemed manufactured. ER-5 is an information relating to principal inputs.
28 April 2014
dear sir
ER 5 is mandatory for all manufacturer total duty paid of Rs. Lakh in last year both PLA and Cenvat Utilisation pls help
Thanks and regards
Amit singh
ER 5 is mandatory for all manufacturer total duty paid of Rs. Lakh in last year both PLA and Cenvat Utilisation pls help
Thanks and regards
Amit singh
28 July 2024
Filing the ER-5 form is part of the compliance requirements for manufacturers under the Central Excise Act, specifically related to the declaration of the total duty paid. ER-5 is used to report the details of the total duty paid, including both PLA (Personal Ledger Account) and Cenvat credit utilization.
Here’s a step-by-step guide on how to file ER-5:
### **Steps to File ER-5**
#### **1. Gather Required Information**
- **Company Details:** Ensure you have the correct details of your company, including your Central Excise Registration Number.
- **Duty Details:** Collect details of the total duty paid during the financial year, including:
- Duty paid in PLA (Personal Ledger Account).
- Duty paid through Cenvat credit.
#### **2. Prepare the Data**
1. **Duty Paid:**
- Sum up the total amount of duty paid through PLA.
- Sum up the total amount of duty paid through Cenvat credit.
2. **Verification:**
- Ensure that the total duty paid matches with your records and accounts.
#### **3. Access the ER-5 Form**
1. **Visit the CBEC-GST Portal:**
- Go to the [CBEC-GST Portal](https://cbec-gst.gov.in/).
2. **Login:**
- Log in using your credentials (User ID and Password). If you do not have an account, you will need to register.
3. **Navigate to ER-5:**
- After logging in, navigate to the **"Excise"** section and select **"ER-5"** from the list of forms.
#### **4. Fill the ER-5 Form**
1. **Enter Basic Information:**
- Fill in the details of your company, including the name, address, and Central Excise Registration Number.
2. **Enter Duty Details:**
- **Duty Paid in PLA:** Enter the total amount of duty paid through the PLA account.
- **Duty Paid through Cenvat Credit:** Enter the total amount of duty paid using Cenvat credit.
3. **Additional Information:**
- If applicable, provide any additional details required in the form.
#### **5. Review and Submit**
1. **Review Data:**
- Double-check all the entries to ensure accuracy.
2. **Submit Form:**
- Submit the form online. Ensure that you get an acknowledgment receipt after submission.
#### **6. Print and Keep Records**
1. **Print Acknowledgment:**
- After submission, print the acknowledgment receipt for your records.
2. **Record Keeping:**
- Maintain a copy of the ER-5 form and acknowledgment receipt for your records and future reference.
### **Additional Notes**
- **Deadlines:** Ensure that you file ER-5 within the stipulated deadline to avoid penalties.
- **Assistance:** If you encounter any issues or need further assistance, consider contacting the CBEC-GST helpdesk or consulting a tax professional.
### **Example Scenario for ER-5 Filing:**
In your case, since you are involved in outsourcing and merely relabeling and repacking auto parts without manufacturing new goods, you would still need to report the total duty paid during the financial year. Even though you are not manufacturing new products, the reporting of duty paid remains a requirement.
By following these steps, you should be able to correctly file the ER-5 form. If you have specific questions or encounter issues related to the form, referring to the CBEC-GST portal's FAQs or consulting with a professional could provide additional clarity.
Here’s a step-by-step guide on how to file ER-5:
### **Steps to File ER-5**
#### **1. Gather Required Information**
- **Company Details:** Ensure you have the correct details of your company, including your Central Excise Registration Number.
- **Duty Details:** Collect details of the total duty paid during the financial year, including:
- Duty paid in PLA (Personal Ledger Account).
- Duty paid through Cenvat credit.
#### **2. Prepare the Data**
1. **Duty Paid:**
- Sum up the total amount of duty paid through PLA.
- Sum up the total amount of duty paid through Cenvat credit.
2. **Verification:**
- Ensure that the total duty paid matches with your records and accounts.
#### **3. Access the ER-5 Form**
1. **Visit the CBEC-GST Portal:**
- Go to the [CBEC-GST Portal](https://cbec-gst.gov.in/).
2. **Login:**
- Log in using your credentials (User ID and Password). If you do not have an account, you will need to register.
3. **Navigate to ER-5:**
- After logging in, navigate to the **"Excise"** section and select **"ER-5"** from the list of forms.
#### **4. Fill the ER-5 Form**
1. **Enter Basic Information:**
- Fill in the details of your company, including the name, address, and Central Excise Registration Number.
2. **Enter Duty Details:**
- **Duty Paid in PLA:** Enter the total amount of duty paid through the PLA account.
- **Duty Paid through Cenvat Credit:** Enter the total amount of duty paid using Cenvat credit.
3. **Additional Information:**
- If applicable, provide any additional details required in the form.
#### **5. Review and Submit**
1. **Review Data:**
- Double-check all the entries to ensure accuracy.
2. **Submit Form:**
- Submit the form online. Ensure that you get an acknowledgment receipt after submission.
#### **6. Print and Keep Records**
1. **Print Acknowledgment:**
- After submission, print the acknowledgment receipt for your records.
2. **Record Keeping:**
- Maintain a copy of the ER-5 form and acknowledgment receipt for your records and future reference.
### **Additional Notes**
- **Deadlines:** Ensure that you file ER-5 within the stipulated deadline to avoid penalties.
- **Assistance:** If you encounter any issues or need further assistance, consider contacting the CBEC-GST helpdesk or consulting a tax professional.
### **Example Scenario for ER-5 Filing:**
In your case, since you are involved in outsourcing and merely relabeling and repacking auto parts without manufacturing new goods, you would still need to report the total duty paid during the financial year. Even though you are not manufacturing new products, the reporting of duty paid remains a requirement.
By following these steps, you should be able to correctly file the ER-5 form. If you have specific questions or encounter issues related to the form, referring to the CBEC-GST portal's FAQs or consulting with a professional could provide additional clarity.
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