03 March 2013
Respected Sir, One of my clients has crossed the 1 crore duty mark so according to the budget 2012-13 he is liable to file ER-4,5,6 from the yr 2013-14, now according to the budget 2013-14 is there any change for the units paying duty more than Rs.1 crore for filing ER-4,5,6? please let me know the last date of filling ER-4,5,6 as soon as possible.
07 March 2013
THERE IS NO CHANGE IN LIMIT OF ONE CRORE OF DUTY PAYMENT FROM BOTH CENVAT AS WELL AS PLA. LAST DATE OF FILING FOLLOWING RETURNS:- 30.04.13 IS FOR E.R.5 30.11.13 IS FOR E.R.4 10TH OF EACH MONTH IS FOR E.R.6.
The Central Government, by a notification have specified manufacturers or class of manufacturers who may not be required to furnish declaration E.R.5. mentioned in sub-rule (1) or monthly return E.R.6 mentioned in sub-rule (3).
Hence, you can read above rule or can get specific advice from any legal advisor.
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