31 July 2012
Due Dates For Filing Central Excise Returns
Sr. No. Return CATEGORY PERIOD Due Date
1. ER-1 All Assessees (Non SSI)- Monthly- By 10th of succeeding month 2. ER-2 EOUs - Monthly- By 10th of succeeding month 3. ER-3 SSI Units - Quarterly- By 20th of succeeding quarter 4. ER-4 Units paying More than 1 crore duty(CENVAT + PLA)- Annually- By 30thof Nov. of the succeeding year 5. ER-5 Units paying More than 1 crore duty(CENVAT + PLA)- Annually- By 3oth April of succeeding year 6. ER-6 Units paying More than 1 crore duty(CENVAT + PLA)-Monthly-By 10th of succeeding month 7. ER-7 All assessees Annually- 30th April of the succeeding year
* Units availing SSI exemption must file their Declaration in the revised format as prescribed in Notification No. 40/2008 CE (NT) Dated 29.09.08
* Non - disclosure of correct information in the Central Excise Returns attracts severe penal action including prosecution.