Filling of er-4 return

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PRAVIN KUMAR (Querist)
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14 November 2015 Dear Sir,
We have 2 unit & their excise registration separately we have filed ER-1 & ER-6 Return separately. & both 2 unit Balance Sheet is combined then how to file ER-4 return separator or combined.

With regards

Pravin

Arun Kumar Singh

Arun Kumar Singh (Expert)
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16 November 2015 For the purpose of fling ER-4 and ER-6 return if your one unit's duty payment is less than 1 cr then no need to file these return.

PRAVIN KUMAR

PRAVIN KUMAR (Querist)
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17 November 2015 Sir,

But duty is excess more than 1 cr, then please let me know about ER-4 will be filed both unit or one unit.

with regards

Pravin

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Asha Kanta Sharma

Asha Kanta Sharma

(Expert)
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24 July 2024 The ER-4 return under Central Excise rules is used for filing annual financial information and duty details for all excisable goods cleared by a manufacturer or producer. Here’s how you should approach filing ER-4 for your two units:

1. **Separate Registration and Combined Financials:**
- If your two units have separate excise registrations but share a combined balance sheet for financial reporting purposes, you typically have two options:
- **File ER-4 Separately for Each Unit:** Since they have separate excise registrations, you can file ER-4 separately for each unit. This means you will prepare and submit separate ER-4 returns, each reflecting the financial and duty information specific to that unit.
- **File ER-4 Combined:** Alternatively, if your management or accounting practices allow for it, you could combine the financials for both units and file a single ER-4 return. However, this may not be advisable if the excise registrations are separate.

2. **Threshold for ER-4 Filing:**
- ER-4 is mandatory if the duty paid exceeds Rs. 1 crore in a financial year. If duty paid by each unit individually exceeds Rs. 1 crore, then each unit would be required to file ER-4 separately.

3. **Practical Approach:**
- Since you mentioned that both units have separate excise registrations but combined balance sheets, and if the duty paid by each unit exceeds Rs. 1 crore individually, it would be prudent to file ER-4 separately for each unit. This approach ensures compliance with excise rules and reflects accurate financial and duty-related information specific to each unit.

4. **Preparation and Submission:**
- Prepare the ER-4 return based on the financial statements and duty details for each unit separately.
- Ensure that the duty figures reported in ER-4 match the excise duty paid as per the ER-1 and ER-6 returns filed throughout the year.
- Submit the ER-4 returns within the specified due date to avoid penalties or non-compliance issues.

5. **Consultation and Verification:**
- It’s advisable to consult with your tax advisor or a qualified professional who is familiar with excise laws and regulations to ensure accurate filing of ER-4 returns.
- Verify the instructions and guidelines provided by the Central Board of Indirect Taxes and Customs (CBIC) or your local excise authorities for any specific requirements or changes in filing procedures.

By following these steps, you can effectively handle the filing of ER-4 returns for your two units, ensuring compliance with excise laws and accurate reporting of financial and duty-related information.