RULE 12 OF THE CENTRAL EXCISE RULES, 2002 - FILING OF RETURN - NEW FORM E.R.-8
NOTIFICATION NO.15/2011-CENTRAL EXCISE (N.T.), DATED 30-6-2011
In exercise of the powers conferred by sixth proviso to sub-rule (1) of rule 12 of the Central Excise Rules, 2002 the Central Board of Excise and Customs hereby specifies the form for quarterly return, namely:-
Form E.R.-8
Original/Duplicate
[See rule 12 of the Central Excise Rules, 2002]
[To be submitted by the assessee falling under sixth proviso to rule 12(1) of the Central Excise Rules, 2002]
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Return of excisable goods cleared @ 1% duty for the quarter
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From :
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MMMYYYY
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To:
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MMMYYYY
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1. Registration number.-
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2. Name of the Assessee .-
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3. Details of the manufacture, clearance and duty payable.-
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S. No.
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CETSH NO.
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Descriptttion
of goods |
Unit of
quantity |
Serial number
of Notification No.1/2011 |
Opening
balance |
Quantity
manufac- tured |
Quantity
cleared |
Closing
balance |
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(1)
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(2)
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(3)
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(4)
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(5)
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(6)
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(7)
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(8)
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(9)
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Assessable
Value (Rs.) |
Excise duty
payable @ 1% |
Education Cess & Secondary
Education Cess (2%+1%) |
Total Duty
payable |
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(10)
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(11)
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(12)
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(13)
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4. Details of duty paid on excisable goods:
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Duty code
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Amount (Rs.)
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Challan No.
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Date
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Bank Code
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Branch Code
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(1)
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(2)
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(3)
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(4)
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(5)
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(6)
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CENVAT
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Edu. Cess & Sec. & Higher Education Cess
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Total duty paid
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5. Details of other payments made:
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Payments
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Amount
(Rs.) |
Challan
No. |
Date
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Bank
Code |
Branch
Code |
Remarks
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(1)
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(2)
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(3)
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(4)
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(5)
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(6)
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(7)
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Other payments (Specify)
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6. Self-assessment memorandum:
(a) I hereby declare that the information given in this Return is true, correct and complete in every respect and that I am authorised to sign on behalf of the assessee.
(b) During the quarter, total…………………. was deposited vide GAR7 Challans (copies enclosed).
(c) During the quarter, invoices bearing S.No. ………. to S.No. ………. were issued.
Date:
Place:
(A) Name and signature of Assessee or
Authorised Signatory
ACKNOWLEDGEMENT
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Return of excisable goods cleared @ 1% duty for the quarter
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From :
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MMMYYYY
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To:
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MMMYYYY
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D
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D
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M
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M
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Y
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Y
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Y
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Y
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Date of receipt
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Official Seal
INSTRUCTIONS
1. Indicate the 15-digit PAN based registration number and the name as appearing in the Registration Certificate.
2. In case more than one item is manufactured, additional row may be inserted in each table, wherever necessary.
3. In case the goods are cleared for export under Bond, the details of clearance may be mentioned separately.
4. 8-digit CETSH Number may be indicated under the column CETSH.
5. Wherever quantity codes appear, indicate relevant abbreviations as given below :
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Quantities
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Abbreviations
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Quantities
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Abbreviations
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Centimetre(s)
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cm
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Metre(s)
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m
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Cubic centimetre(s)
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cm3
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Square metre(s)
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m2
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Cubic metre(s)
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m3
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Millimetre(s)
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mm
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Gram(s)
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g
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Metric tonne
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mt
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Kilogram
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kg
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Number of pairs
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pa
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Kilolitre
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kl
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Quintal
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q
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Litre(s)
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l
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Tonne(s)
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t
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Thousand in number
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Tu
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Number
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u
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6. In the column (8) of Table at serial number 3, the assessable value means,
(a) where goods attract ad valorem rate of duty, the value under section 4 of Central Excise Act, 1944 (1 of 1944);
(b) where goods are covered under section 4A of the Act, the assessable value as worked out under MRP after allowing deductions as provided under section 4A of the Act;
(c) in case of goods for which the tariff value is fixed, such tariff value;
(d) in case of exports under Bond, the ARE-1/ARE-2/invoice value.
7. Details of any other payments like arrears, interest etc. may be mentioned in serial number 5
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