Some important forms, due dates and frequency thereof - Central Excise Practice Manual (OLD) - Central Excise

Some important forms, due dates and frequency thereof Sr. No. Form No. Name of the Form / Document Frequency Due Date 1. GAR-7 Challan for payment of duty (Except for the Month of March) Monthly 6th of following month - (electronic payment through internet banking mandatory w.e.f. 01-10-2014) 2. GAR-7 Challan for payment of duty - for SSI units (Except for the Month of March) Monthly 6th of following quarter - (electronic payment through internet banking mandatory w.e.f. 01-10-2014) 3. GAR-7 Challan for payment of duty - SSI and non SSI (for the month of March) Monthly 31 st March 4. ER-1 Return for Excise and Cenvat Credit (Other than SSI units) Monthly 10 th of the following month 5. ER-2 Return for Central Excise and Cenvat Credit (EOU / STP) Monthly 10 th of the following month 6. ER-3 Return for Central Excise and Cenvat Credit (SSI units) Quarterly 10 th of the following month 7. ER-4 Annual Financial Statement (In case duty form PLA has been paid more that ₹ 100 lakhs in the previous year) Annual 30 th November 8. ER-5 Annual Declaration of Principal Inputs (In case duty form PLA has been paid more that ₹ 100 lakhs in the previous year) Annual 30 th April 9. ER-5 Change in Annual Declaration of Principal Inputs (In case duty form PLA has been paid more that ₹ 100 lakhs in the previous year) Every change Within 15 days 10. ER-6 Receipt and Consumption of Inputs (In case duty form PLA has been paid more that ₹ 100 lakhs in the previous year) Monthly 10 th of the following month 11. ER-7 Annual Installed Capacity Statement (All Assessees, execpt manufcaturers of biris and matches without aid of power and reinforced cement concrete pipes ) Annually 30th April of Previous year 12. ER-8 Return ( Assessee paying 1% / 2% ad valorem duty on items mentioned in relevant notifications and not manufacturing any other goods without availing Cenvat Credit ) Quarterly 10th of following Month 13. Form 2 Return to be submitted by First Stage / Second Stage Dealer / Registered Importer Quarterly 15 th of the following month 14. - Declaration of documents and records maintained by assessee Once / if there is any change No time limit 15. - Intimation of Serial numbers of Invoice Each time Before making use 16. R Refund Application Each Application Within one year from the end of the relevant date