RETURNS - Central Excise Practice Manual (OLD) - Central Excise

8. RETURNS 8.1 Filing of Returns: The various types of Returns required to be filed by the Central Excise assessee are indicated below: Return Frequency Intended for Due date ER-1 Monthly Manufacturers(Return under Rule 12 of the CER containing the details of production removal of goods and other relevant particulars). 10th of the following month ER-2 Monthly 100% EOUs (Return under Rule 17 (3) of the CER). 10th of the following month ER-3 Quarterly Manufacturers availing value based exemption (Return under Rule 12 of the CER containing the details of production removal of goods and other relevant particulars). 20th of the month following the quarter ER-4 Annual Financial statement under Rule 12(2) by manufacturers who have paid more than Rs.1 crore (PLA+Cenvat) for the previous financial year. 20th Nov ER-5 Annual Information regarding the principal Cenvatable inputs under Rule 9A(1) by the manufacturers who have paid more than Rs.1 crore (PLA+ Cenvat) for the previous financial year. 30th April ER-6 Monthly Central Excise manufacturers who have paid more than Rs.1 crore (PLA+Cenvat) for the previous financial year. 10th of the following month ER-7 Annual Central Excise manufacturers. 30th April - Quarterly Dealers of Excisable goods. 15th of the month following the quarter 8.2 Electronic filing of Returns: E-filing facility is available for the assessee enabling him to file the returns online in a hassle-free manner. The registered assessees, who are desirous of availing the facility of e-filing of the return, may make an Application in this regard to their jurisdictional AC/DC indicating their e-mail address and postal address for communication to which the user log-in-ID, Password and the location code are to be intimated. After verification of the particulars, Systems Manager of the Commissionerate Hqrs. office will communicate the initial password to the assessee. The 15 digit R.C. Number will serve as assessee's user-id. The assessee can thereafter access the e-filing website: http:// exciseandservicetax.nic.in through internet and e-file the return. 8.3 Advantages of E-filing: The Advantages of E-filing of Returns are as follows: Facility is available 24 x 7 Anytime, anywhere filing No need to visit the Central Excise office 8.4 Format of the Returns prescribed: Return Annexure of CBEC's Supplementary Instructions/ Notification ER-1 Annexure 12 ER-2 Annexure 13 ER-3 Annexure 13A ER-4 Annexure 13AA ER-5 Annexure 13AB ER-6 Annexure 13AC ER-7 Notification No. 39/2008 CE(NT) dated 29.09.2008 Dealers Return Annexure 13B