Please let me know the types of excise returns to be filed with the Excise Authorities.
There are ER 1, ER 2, ER 3, ER 4, ER 5, ER 6, ER7 types of returns. But I want to know when & how these returns are to be filed? For which manufacturing activity which Return is to be filed??
25 November 2009
Return ER - 1 Monthly Return of excisable goods and availment of CENVAT credit
Return ER - 2 Monthly return in respect of excisable goods manufactured and receipt of inputs and capital goods - EOU
Return ER - 3 Return of excisable goods and availment of CENVAT credit for the month of - Quarterly for SSI units
Return ER - 4 ANNUAL FINANCIAL INFORMATION STATEMENT - [See rule 12(2)(a) of the Central Excise Rules, 2002]
Return ER - 5 Annual Declaration of Principal Inputs - [sub-rule (1) of rule 9A of CENVAT Credit Rules, 2004]
Return ER - 6 Monthly return - Details of receipt and consumption of principal inputs and finished excisable goods - [sub-rule (3) of rule 9A of CENVAT Credit Rules, 2004]