Assessees paying duty of Rs. one crore or more through PLA has to file ER 5. I want to know whether any ammendment is there regarding, payment can also include adjustment through Cenvat Credit. If so what is the relevant notification?
4 Replies
Murthy B.C
(Excise Officer)
(141 Points)
Replied 04 June 2010
CIRCULAR 926 / 16 / 2010 say assessee total duty paid of Rs.10 Lakh in last year both PLA and Cenvat Utilisation can file trough onlin only, this is efect from 01.06.10 onwards
Muthi
Ajay Raghatate
(Sr Executive (Excise & Accounts))
(736 Points)
Replied 21 June 2010
Sir, We are manufacturing the goods which has exemption to file ER 6 under Notification No 39/2004 CE(NT) dt 25/ Nov 2004, (CH ID 36)
So, we applicable ER 5 & ER6 as per the Notification No 20/2010 CE (NT), ?
CIRCULAR 926 / 16 / 2010
Attached File : 3 notification no 39 2004 central excise n t .doc downloaded: 381 times
Sanjay Dwivedi
(Advocate & Consultant)
(143 Points)
Replied 22 June 2010
Payments through Cenvat Credit have been included in the criteria vide notification no. 41/2008-CE (NT), dated 29.09.2008.
Amendment vide Notification 21/2010 merely requires that the ER-5 & ER-6 returns should be filed electronically. (notification 20/2010 is relevant for ER-4).
However, the above amendment does not take away the exemption granted vide notification 39/2004-CE(NT). In short, even after the aforesaid amendment, a manufacturer is required to file these returns only if both the following conditions are satisfied:
a. The unit should be engaged in manufacture of goods falling under any of the Chapters 22, 28, 29, 30, 32, 33, 34, 38, 39, 40, 48, 72, 73, 74, 76, 84, 85, 87, 90, and 94 or the goods falling under Heading Nos. 54.02, 54.03, 55.01, 55.02, 55.03 and 55.04; and
b. The unit should have paid duty Rs. One crore and above in the preceding financial year (through P.L.A. + Cenvat Credit accounts)
S.Jegadeesan
(CA Student)
(637 Points)
Replied 10 June 2012
Dear Sir,
Kindly clarify the following doubt.
Suppose an unit started newly, required to file ER-5 & ER-6 if it will be paid Rs.1 Crore or above in the year of commencement of business?
If suppose what will be the consquences will be met by that company if failed to file ER5 & 6?
Regards,
S.Jegadeesan
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