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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