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Excise ER1.ER2,ER3,ER5 fill timely

Ram Avtar Singh (Nagari Sultanpur U.P.Delhi) (14497 Points)

08 April 2011

Please remember that the last date of filing of Central Excise Return ER-1, ER-2, ER-3 & ER-6 is 10th April, 2011, Dealer Return is 15th April, 2011 and ER-5 is 30th April, 2011.

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5 Replies

Ramesh kumar (Manager - Central Excise ) (126 Points)
Replied 12 April 2011

Clarification for Filing of Er-3 returns, Who is eligible for filing of Er-3 returns? It Should be claim the Not No. 08/2003 Dt. 1.3.03 or those are turnover not crossed 4 crores? it is known some one that those are turnover below 4 crores they should file Quarterly return. it is known that some notification or circular isseued in this regard between March & April-2010. Please clarify and give such notification details.

Thanks.

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Durga prasad Ambati (Taxation, Pursuing CA) (737 Points)
Replied 13 April 2011

thank u sir

zameer chaki (Student) (21 Points)
Replied 22 September 2012

Form of Return	Descripttion	Who is required to file	Time limit for filing return
ER-1[Rule 12(1) of Central Excise Rules]	Monthly Return by large units	Manufacturers not eligible for SSI concession	10th of following month
ER-2[Rule 12(1) of Central Excise Rules]	Return by EOU	EOU units	10th of following month
ER-3[Proviso to Rule 12(1) of Central Excise Rules]	Quarterly Return by SSI	Assessees eligible for SSI concession (even if he does not avail the concession)	10th of next month of the quarter
ER-4[rule 12(2) of Central Excise Rules]	Annual Financial Information Statement	Assessees paying duty of Rs one crore or more per annum either through PLA or Cenvat or both together (Till29-9-2008, the provision was applicable only when payment through PLA alone was more than Rs one crore).	Annually by 30th November of succeeding year
ER-5[Rules 9A(1) and 9A(2) of Cenvat Credit Rules]	Information relating to Principal Inputs	Assessees paying duty of Rs one crore or more per annum (either through PLA or Cenvat or both together) and manufacturing goods under specified tariff headings (Till29-9-2008, the provision was applicable only when payment through PLA alone was more than Rs one crore).	Annually, by 30th April for the current year (e.g. return for 2005-06 is to be filed by30-4-2005].
ER-6 [Rule 9A(3) of Cenvat Credit Rules]	Monthly return of receipt and consumption of each of Principal Inputs	Assessees required to submit ER-5 return	10th of following month
ER-7 [Rule 12(2A) of Central Excise Rules]	Annual Installed Capacity Statement	All assessees, except manufacturers of biris and matches without aid of power and , reinforced cement concrete pipes	Annually, by 30th April for the previous year (e.g. return for 2010-11 should be submitted by30-4-2011
ER-8 [Sixth proviso to Rule 12(1) of CE Rules]	Quarterly return	Assessees paying 1%/2% excise duty and not manufacturing any other goods	Quarterly within 10 days after close of quarter
Form as per Notification No. 73/2003-CE(NT) [Rule 9(8) of Cenvat Credit Rules]	Quarterly return of Cenvatable Invoices issued	Registered dealers	By 15th of following month
ST-3 [Rule 9(9) of Cenvat Credit Rules and rule 7(2) of Service Tax Rules]	Half yearly return of taxable services provided	Person liable to pay service tax	Within 25 days from close of half year
ST-3 [Rule 9(10) of Cenvat Credit Rules]	Half yearly return of Cenvat credit distributed	Input Service Distributor	Within one month from close of half year

U S Sharma (glidor@gmail.com) (21063 Points)
Replied 22 September 2012

ER3 is applicable for all assesse who are availing any "value based exemption" ( current notif 08/2003)

DEEPAK ROHERA (Senior Accountant) (285 Points)
Replied 24 September 2012

ER -4 Assessees paying duty of Rs one crore or more per annum either through PLA or Cenvat or both together and its last date is 30th. of Nov in next financial year