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E-FILING OF EXCISE RETURN ER-6

abhishek (Internal Auditor) (181 Points)

07 June 2010

is it required to file excise return er-6 form electronically...?

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CA KHAN AURANGZAIB (ERP FINANCIAL CONSULTANT) (85 Points)
Replied 07 June 2010

Procedure for electronic filing of Central Excise returns - reg.

Circular No.926 / 16 / 2010 - CX

F.No. 201/20/2009-CX 6

Government of India
Ministry of Finance
Department ofRevenue
(Central Board of Excise and Customs)

New Delhi dated the 28^th May 2010.

Sub.:Procedure for electronic filing of Central Excise returns - reg.

Attention is invited to Circular No. 919/09/2010 CX dated 23.03.2010 prescribing detailed instructions and the procedure for electronic filing of Central Excise and Service Tax returns. Attention is also invited to the Central Excise (Second Amendment) Rules, 2010 and CENVAT Credit (Amendment) Rules, 2010 issued vide Notification No. 20/2010-Central Excise (NT) and No. 21/2010- Central Excise (NT) respectively both dated 18.05.2010 providing for mandatory electronic filing of certain returns by assesseesincluding dealers.

2.The said notifications have been made effective from 1.6.2010. Following amendments have been made in the Central Excise Rules, 2002 and CENVAT Credit Rules, 2004:

i. Manufacturers who have paid Central Excise duty of Rs. 10 Lakh or more (including payment by utilisation of Cenvat credit) in the previous financial year shall file their Annual Financial Information Statement (ER4) as prescribed under the proviso to clause (a) of sub rule (2) of Rule 12 of the Central Excise Rules, 2002,electronically.

ii. EOU manufacturers who have paid Central Excise duty of Rs. 10 Lakh or more (including payment by utilisation of Cenvat credit) in the previous financial year shall file ER 2 returns as prescribed under the proviso to sub-rule (3) Rule 17 of the Central Excise Rules 2002, electronically.

iii. All registered dealers would now be required to file quarterly returns as prescribed under the proviso to sub-rule (8) of rule 9 of the CENVAT Credit Rules 2004, electronically irrespective of the amount of CENVAT credit taken by them or passed on by them in a year.

iv. Manufacturers who have paid Central Excise duty of Rs. 10 Lakh or more (including payment by utilisation of Cenvat credit) in the previous financial year shall file the Annual Declaration relating to principal inputs (ER5) under the second proviso to sub rule (1) of Rule 9A of the CENVAT Credit Rules, 2004; and

v. Manufacturers who have paid Central Excise duty of Rs. 10 Lakh or more (including payment by utilisation of Cenvat credit) in the previous financial year shall file the Monthly Return of information relating to principal inputs (ER6) under proviso to sub-rule (3) of rule 9A, electronically.

3. The instructions contained in Circular No. 919/09/2010 CX dated 23.03.2010 on the procedure for electronic filing of excise returns and obtaining acknowledgement thereof shall mutadis mutandis apply for electronic filing of returns as envisaged under the said amended Rules.It is requested to sensitise concerned officers and the trade regarding the instructions.

4.As a large number of assessees including dealers would be required to file Excise returns electronically, it is requested that they may be provided all assistance so as to help them in adopting the new procedure.

5. Field formations and trade may also please be informed suitably.

6. Hindi version will follow.

(Deepankar Aron)

Director (CX 6)

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sunil (excise incharge) (56 Points)
Replied 14 June 2010

pls visit link below,

www.aces.gov.in

now software rolled out nationally by the department.

AUTOMATION OF CENTRAL EXCISE AND SERVICE TAX (ACES)

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sanjay (CA) (31 Points)
Replied 29 June 2010

Freinds,

Inference drawn by the members that as per the Circular No.926 / 16 / 2010 - CX dated 28.05.2010 that "all the Manufacturers who have paid Central Excise duty of Rs. 10 Lakh or more (including payment by utilisation of Cenvat credit) in the previous financial year are mandatorily required to file their Monthly ER-6 return, electronically" is not correct.

Manufactures who have paid duties of excise less than rupees one hundred lakhs during the preceding financial year are exempt from filing of ER-6 return because there is an unconditional exemption under Notification No. 39/2004-C.E.(N.T.) Dated 25-11-2004 as amended vide 41/2008-CE (NT) dt. 29-9-2008, therefore, there is no issue of filing of ER-6 electronically for those who have paid duty from Rs.10,00,000/- to Rs.99,99,999/- during the preceding financial year. Similar exemption is available for ER-4 & ER-5.

Yours,

Sanjay

Jaipur

3 Like

stapler (bus) (307 Points)
Replied 05 July 2010

Originally posted by : sanjay
	Freinds, Inference drawn by the members that as per the Circular No.926 / 16 / 2010 - CX dated 28.05.2010 that "all the Manufacturers who have paid Central Excise duty of Rs. 10 Lakh or more (including payment by utilisation of Cenvat credit) in the previous financial year are mandatorily required to file their Monthly ER-6 return, electronically" is not correct. Manufactures who have paid duties of excise less than rupees one hundred lakhs during the preceding financial year are exempt from filing of ER-6 return because there is an unconditional exemption under Notification No. 39/2004-C.E.(N.T.) Dated 25-11-2004 as amended vide 41/2008-CE (NT) dt. 29-9-2008, therefore, there is no issue of filing of ER-6 electronically for those who have paid duty from Rs.10,00,000/- to Rs.99,99,999/- during the preceding financial year. Similar exemption is available for ER-4 & ER-5. Yours, Sanjay Jaipur

This is quite confusing. The cited notifications prescribe 100 lakhs as threshold criteria for filing ER4/5/6. If there is no new notification in this regard, then that limit still stands good. Then why the recent circular says efiling for >10 lakhs . Is there some omission on part of CBEC? Pls do comment on what is the status as of today. Thanks.

stapler (bus) (307 Points)
Replied 06 July 2010

Notification No. 20 / 2010-Central Excise (N.T.), New Delhi, the 18th May 2010.

G.S.R. (E).- In exercise of the powers conferred by section 37 of the Central Excise Act, 1944 (1 of 1944), the Central Government hereby makes the following rules further to amend the Central Excise Rules, 2002, namely:-

1. (1) These rules may be called the Central Excise (Second Amendment) Rules, 2010.

(2) They shall come into force on 1st June, 2010.

2. In the Central Excise Rules, 2002,-

(a) in rule 12, after sub-rule (2), after clause (a), the following proviso shall be inserted, namely:-

“Provided that where an assessee has paid total duty of rupees ten lakh or more including the amount of duty paid by utilization of CENVAT credit in the preceding financial year, he shall file the said Annual Financial Information Statement electronically:”

(b) in rule 17, after sub-rule (3), following proviso shall be inserted, namely:-

“Provided that where an assessee has paid total duty of rupees ten lakh or more including the amount of duty paid by utilization of CENVAT credit in the preceding financial year, he shall submit the said monthly return electronically.”

F.No. 201/20/2009-CX.6