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Central Excise Returns filing Due dates

 

 

 

 

Form of Return

 

Description

 

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 (Till 29-9-2008, 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 (Till 29-9-2008, 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 2010-11 is to be filed by 30-4-2011].

 

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 by 30-4-2011

 

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]

 

Hal yearly return of Cenvat credit distributed

 

Input Service Distributor

 

Within one month from close of half year

 

 

 

 

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