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Er-4,5,6

S Kumar (export exe.) (43 Points)

19 April 2013

dear sir,

our unit has paid less than rs. 1 crore of excise duty (cenvat + pla) in 2012-13.
are we still liable to file ER-4,5,6 returns.

kindly clarify if possible and also inform me notifications no.

thanks,

regards,

dear sir, our unit has paid less than rs. 1 crore of cenvat + pla in 2012-13. are we still liable to file ER-4,5,6 returns. kindly clarify if possible and also inform me notifications no. thanks, regards,

Read more at: /forum/er-5-applicability-243763.asp#.UXDlkoIb17c

dear sir, our unit has paid less than rs. 1 crore of cenvat + pla in 2012-13. are we still liable to file ER-4,5,6 returns. kindly clarify if possible and also inform me notifications no. thanks, regards,

Read more at: /forum/er-5-applicability-243763.asp#.UXDlPIIb17c

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1 Replies

R.P.Singh (Advocate & Consultant) (1173 Points)
Replied 19 April 2013

Dear Sir,

A complete clarification in regard to ER-4, ER-5 and ER-6 are as follows:

ER-4, - (Inserted by Notification 34/2004-C.E (N.T.) Dated 01.11.2004) Annual financial information statement in which information in respect of the details of inputs, Details of major raw materials independently accounting for 10% more of total value constituting 10% or more of total value of raw materials, Details of expenditure under specific heads, goods manufactured by assessee through Job Worker, details of other income and Job work undertaken done for others. It is for those assesses who are paying duty of Rs. One Crore of more (either through PLA or Cenvat or both together) per annum are required to submit it for each financial year by 30^th November of succeeding year.

ER-5, -(Inserted by Notification 38/2004-C.E(N.T.) Dated 25.11.2004) Annual information relating to principal inputs for those Assessees who are paying of Rs. one crore or more per annum (either through PLA or Cenvat or both together) and manufacturing goods under specified tariff heading which are 22, 28 to 30, 32, 34, 38 to 40, 48, 72 to 74, 76, 84, 85, 87, 90 and 94;54.02, 54.03, 55.03, 55.03, 55.04. assessee is required to submit it every year before 30^th April ( e.g. Return for 2007-2008 it to be filled by 30.04.2007)

ER-6, --(Inserted by Notification 38/2004-C.E(N.T.) Dated 25.11.2004) Every assessee who is required to submit ER,-5 is also required to submit monthly return of receipt and consumption of each of principal inputs by 10^th of following month.