04 April 2009
Can anybody tell me that what is the difference among ER-1,ER-2,ER-5 and also write please applicablity circuler/rule for its limitation or please advice me the best book related rules which is helpful for excise accounting. my Email:verma_moti@yahoo.co.in
04 April 2009
ER-1 (Rule 12(1) of C.EX. Rules is a Monthly Return applicable for manufacturer is not eligible SSI concession.
ER-2 under same rule it is quaterly return for EOU Units.
ER-5 under Rules 9A(1) and 9A(2) of Cenvat Credit Rules it is an information relating to principal inputs applicable for assesses paying duty of Rs 1 crore or more per annum through PLA and manufacturing goods under specified tariff headings. Hope now it clear to you, Thanks, S. Banerjee
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