16 September 2010
Form of Return Description Who is required to file Time limit for filing return ER-1 [Rule 12(1) of Central Excise Rules] Monthly Return by large units Manufacturers not eligible for SSI concession 10th of following month ER-2 [Rule 12(1) of Central Excise Rules] Return by EOU EOU units 10th of following month ER-3 [Proviso to Rule 12(1) of Central Excise Rules] Quarterly Return by SSI Assessee availing SSI concession 20th of next month of the quarter ER-4 [rule 12(2) of Central Excise Rules] Annual Financial Information Statement Assessee paying duty of Rs one crore or more per annum either through PLA or Cenvat or both together (Till 29-9-2008, the provision was applicable only when payment through PLA alone was more than Rs one crore). Annually by 30th November of succeeding year ER-5 [Rules 9A(1) and 9A(2) of Cenvat Credit Rules] Information relating to Principal Inputs Assessee paying duty of Rs one crore or more per annum (either through PLA or Cenvat or both together) and manufacturing goods under specified tariff headings (Till 29-9-2008, the provision was applicable only when payment through PLA alone was more than Rs one crore).
Annually, by 30th April for the current year (e.g. return for 2009-10 is to be filed by 30-4-2010].
ER-6 [Rule 9A(3) of Cenvat Credit Rules] Monthly return of receipt and consumption of each of Principal Inputs Assessee required to submit ER-5 return 10th of following month
ER-7 [Rule 12(2A) of Central Excise Rules] Annual Installed Capacity Statement All assessee Annually, by 30th April for the current year. Form as per Notification No. 73/2003-CE(NT) [Rule 9(8) of Cenvat Credit Rules] Quarterly return of Cenvatable Invoices issued In case First Stage and Second Stage Registered dealers By 15th of following month
ST-3 [Rule 9(9) of Cenvat Credit Rules and rule 7(2) of Service Tax Rules] Half yearly return of taxable services provided Person liable to pay service tax Within 25 days from close of half year ST-3 [Rule 9(10) of Cenvat Credit Rules] Hal yearly return of Cenvat credit distributed Input Service Distributor Within one month from close of half year
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