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 Rs. 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 Rs. 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 Rs. 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 Rs. 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