Regarding er-5, er-6,& er-7

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CHANDAN (Querist)
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22 April 2016 I am working in a Manufacturing Compay.

What is the last Date of ER-4, ER-5, & ER-7.

Online filling of these return are necessary?

Dipesh

Dipesh (Expert)
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22 April 2016 yes its necessary to file return.
1) ER1 –MONTHLY--- 10TH ---All central excise registered manufacturers other than those who are entitled to file ER2 and ER3.
2) ER2—MONTHLY--- 10TH---Manufacturers who are 100 % EOUs (Export Oriented Units) and are removing goods into the domestic tariff area.
3) ER3--- QUARTERLY--- 20th--- Filed by manufacturers who have exercised option for annual value based exemption and alsofiled by manufacturers of processed yarn, unprocessed fabrics falling under chapters 50 through 55, 58 or 60 of the Central Excise Tariff and who are manufacturers of readymade garments.
4) ER4--- YEARLY--- 30TH Nov--- Annual Financial Information Statement of assesses paying annual PLA duty of more than Rs. One crore.
5) ER5--- YEARLY--- 30th--- April Annual return of principal inputs filed by assessee paying duty of Rs. One crore or more per annum through PLA.
6) ER6--- MONTHLY---10th--- Monthly return of receipt and consumption of each of Principal Inputs.
7) ER7--- YEARLY--- 30THApril-- Return for declaring the annual installation capacity of a manufacturer for the previous financial year.
8) ER8 ---QUARTERLY ---10TH---- Returns filed by units producing goods leviable to duty as per notification no.1/2011 as amended CEC EVERY SECOND MONTH 10TH Return to by filed by mines paying Clean Energy Cess every second succeeding month of the clearances Dealer return QUARTERLY 15th Filed by registered first stage and second stage dealers giving details of invoices.