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Excise revised return

Lakhpati Patil (ICWA Final) (57 Points)

07 May 2011

Can we file revised excise return please reply me

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Lakhpati Patil (ICWA Final) (57 Points)
Replied 07 May 2011

Can we file ER1 ( Excise) Revised return please reply me

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U S Sharma (glidor@gmail.com) (21063 Points)
Replied 07 May 2011

ER-1 revision is not possible online,

visit the Range officer with manual revised return with request to accept the same, the matter would be refered to AC/DC of your division who will accept it after your submission of facts of revision.

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Lakhpati Patil (ICWA Final) (57 Points)
Replied 07 May 2011

but sharmaji i get a information that as pe cercular no 836/13/2006-CX we can revised ER1 Return

U S Sharma (glidor@gmail.com) (21063 Points)
Replied 07 May 2011

NO, sir the information is not for normal excise returns,

if the matter is related to short or excess input credit then u have to adjust in your next return,

if the matter is related to rate diff of duty ( less charged or wrong availment of exemption) then u have to pay the diff and submit the challan copy to R/O with details and request to consider it.

if the matter is related to mismatch of clearence data then you have to make a correct statement and return (revised) and submit to R/O who will forward the same to AC/DC, and after your submission of reason of correction of return, he will forward the same to system admin, who will upload your revised return.

if minor mistakes are pointed out then it may be cleared at the audit time,

U S Sharma (glidor@gmail.com) (21063 Points)
Replied 07 May 2011

Circular No. 836/13/2006-CX

F. No. 201/24/2006-CX-6

Government of India

Ministry of Finance

Department of Revenue

Central Board of Excise & Customs

****

October 25^th, 2006

Subject: Revised format of ER-1 & ER-3 returns reg;

***

Attention is invited to Notification No. 23/2006-Central Excise (NT), dated 12.10.2006, wherein revised format of ER-1 & ER-3 returns has been prescribed for all central excise assessees. The revision of the formats has been necessitated following the setting up of the first Large Taxpayer Unit (LTU) in Bangalore. It may, however, be noted that the revised ER 1 return form is applicable for all assessees (large taxpayers and others), although the additional details to be provided by a large taxpayer, have been separately indicated with an asterix.

2. The salient features of the revised format are as follows;

(i) Two new tables have been introduced at Sr. Nos. 4 & 5 of ER-1 return, for seeking information from a large taxpayer who has opted for LTU. Table at Sr. No. 4 seeks information regarding the clearance details of intermediate goods without payment of duty under sub-rule (1) of rule 12BB of the Central Excise Rules, 2002. Similarly, table at Sr. No. 5, seeks details of intermediate goods received from other premises under sub-rule (1) of rule 12 BB of the Central Excise Rules, 2002.

(ii) The table at Sr. no. 7 seeks the abstract of Account Current (Cash payment details) and its utilization. This table also captures the details of self-adjustment of excess duty paid by large taxpayers. The information sought in this table is applicable to all central excise assessees.

(iii) Certain changes have been introduced in the table at Sr. No. 8, which gives details of the CENVAT Credit taken and utilized. A large taxpayer has the option to transfer any excess CENVAT credit (of central excise duty or service tax) accumulated in one manufacturing unit or service providing unit to any other unit under cover of a transfer voucher under rule 12A(4) of the CENVAT Credit Rules, 2004. Hence, additional information regarding credit taken from such interunit transfer and credit utilized towards interunit transfer by a large taxpayer has been sought in the return. Similarly, changes have been made in the said table to capture the details of self-adjustment of excess duty paid through CENVAT credit account. Other details such as credit taken on imported inputs, and credit taken on imported capital goods, are also being sought from all central excise assessees.

2. Similar changes have also been made in the ER-3 return, which are applicable to all SSI Units filing quarterly returns.

3. The new format of ER-1 return is applicable from the month of October, 2006, i.e. in respect of the return to be filed in November, 2006. The new ER-3 return would be applicable for the returns to be filed for the quarter October- December, 2006 to be filed in January, 2006.

4. As the new format of ER-1/ER-3 is applicable for the returns to be filed henceforth, wide publicity may be given so that the assessees are aware of the changed requirements of the law. All the major industry/trade Associations may be informed accordingly. It is clarified that necessary changes are being made in the SERMON software for entering the revised ER-1/ER- 3.

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Rajiv Sinha (Manager Excise) (51 Points)
Replied 09 May 2011

The reference of circular provided by Mr. U.S.Shartma is related to the format of ER-1 & ER-3 Return, revised by the CBEC. We understand that Mr. Lokhpati Patil want to know whether a revised return can be filed under the provisions made under Central Excise Rules.

There is no specific provision under Central Excise Rule for filing revised return but required modificaiton can be done and communicated to the Range Superintendent in writing for records and also safer side.

DAYANANDA K N (ACCOUNTS EXCECUTIVE) (575 Points)
Replied 09 May 2011

There is no provision in ACES application to allow assessees to make corrections to the returns filed by them. Once the return is accepted by the system as successfully ‘filed’, no modification can be made by the assessee. However, if the return is rejected, the assessee can correct the errors and upload it again. The assessees are, therefore, advised to take utmost care while fill-in in the returns. They may, however, bring it to the notice of the departmental officers.

Regards

Dayananda

makarand (a) (26 Points)
Replied 09 May 2011

M/s. X company manufactures goods of which some are excisable and others are exempted.

In the post budget scenario - 2011, Can Cenvat Credit be availed on the service tax paid on security expenses incurred on the entire factory premises which is common to all the products.

kindly reply with quoting the relevant rules..

Ranganathan (Manager) (45 Points)
Replied 29 December 2011

Dear Mr.Sharma,

There is another notification i.e. Notification No. 16/2011-Central Excise (N.T.) whereby a new format of ER-1 and ER-3 is introduced and it is mentioned at the end of the notification that it is applicable from 1-10-2011. But nobody mind about the change because of 'Online' filing. So if possible inform me about this revised format of ER-1 and ER-3 and its applicability.

Secondly as Mr.Rajiv Said Mr.Lakpathi patil is not clear whether he wanted to adopt revised formt of ER-1 / ER-3 or he wanted to file revised return. There is difference. But kindly go through the notification number which i have mentioned above and infrom me as soon as possible.

U S Sharma (glidor@gmail.com) (21063 Points)
Replied 29 December 2011

Originally posted by : Ranganathan

Dear Mr.Sharma,

There is another notification i.e. Notification No. 16/2011-Central Excise (N.T.) whereby a new format of ER-1 and ER-3 is introduced and it is mentioned at the end of the notification that it is applicable from 1-10-2011. But nobody mind about the change because of 'Online' filing. So if possible inform me about this revised format of ER-1 and ER-3 and its applicability.

- When an assessee has multiple units or LTU status returns are auto updated in ACES, new returns include the transfer of goods to inter-units and receipt /clearance of intermediate goods under specific return period ( month)

- ACES has updated all such information under return filing, when the assesee selects his satus.

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praveen Bengani (Accountant) (22 Points)
Replied 06 January 2012

we are dealer.can we revise exise return.Plz help me out

Sima (....) (23 Points)
Replied 02 February 2012

In case of filing revised ER-3 retrun with AC/DC the assesible value is to be modified or not?
Or
Keeping the assesible value same we just have to pay the duty at full rate?

CA Ilayaraja (Chartered Accountant) (593 Points)
Replied 18 February 2012

It was very useful

thank u so much.

CA Ilayaraja (Chartered Accountant) (593 Points)
Replied 18 February 2012

Hi sir,

i have a peculiar problem. while filing the e return of january 2012 i mis-appropriated the assessable value and thereby ended up paying less duty. further i found out the mistake and paid the difference duty liable through another challan. should i revise the return?

Please reply.

Regards,

Ilayaraja KT