DATES TO REMEMBER - Central Excise Practice Manual (OLD) - Central Excise

PART-III: DATES TO REMEMBER (i) Payment of Central Excise Duty under Rule 8 of the CER: Due Date Obligation Category of Assessee 5th of every month except March Payment of Excise Duty as well as the amount payable in terms of the CCR (for the clearances effected during the previous month). All assesses (other than SSI units). For March-By 31st of March 15th of every month except March Payment of Excise Duty as well as the amount payable in terms of the CCR (for the clearances effected during the previous month). Assessees availing exemption based on the value of clearance (SSI units). 31st of March (For March) = Single Copy of GAR-7 Challan is to be used for payment of duty. = For E-payment, the due dates are 6th and 16th, instead of 5th and 15 th respectively. (ii) Filing of Returns: Due Date Obligation Category of Assessee 10th of the ER -1 Return (monthly return in month duplicate) furnishing the particulars of production removal of goods and particulars of Cenvat credit for the previous month - Rule 12 of the CER Rule 9(7) of the CCR. All assesses (Other than SSI units and the assessees manufacturing processed yarn and unprocessed fabrics falling under Chapter 50 to 55, 58 or 60 of the Tariff). 20th of the month following the particular quarter ER-3 Return (Quarterly Return) furnishing the particulars of production and removal of goods and particulars of Cenvat credit for the previous quarter - Rule 12 of the CER Rule 9(7) of the CCR. SSIs, assessees availing area-based exemption and assessees manufacturing processed yarn and unprocessed fabrics falling under chapter 50 to 55, 58 or 60 of the Tariff). 10th of the month Monthly Return in Form ER-2 in respect of excisable goods manufactured and receipt of inputs/ capital goods (for the previous month)required to be filed under Rule 17(3) of the CER 100% EOU (for removals made in DTA) 20th November of every year Annual Financial Information Statement in Form ER-4 (for the previous financial year) - Rule 12(2)(a) of CER All assessees who have paid more than Rs. One Crore (PLA+ Cenvat) for the previous financial year (ordinance factories are exempt from filing this return) 30th April of every year Annual Information on Principal inputs in Form ER-5 (for the previous financial year) - Rule 9A of CCR read with Notifn. 39/2004 CE(NT) dated 25-11-2004 All assessees who have paid more than Rs. One Crore (PLA+ Cenvat) for the previous financial year; and those manufacturing goods falling under specified headings 10th of the month Monthly Return in Form ER-6 for the receipt and consumption of principal inputs during the previous month required to be filed under Rule 9A of the CCR read with Notifn. 39/2004 CE(NT) dated 25-11-2004 All assessees who have paid more than Rs. One Crore (PLA+ Cenvat) for the previous financial year; and those manufacturing goods falling under the specified headings. 30th April of every year Annual Installed Capacity Statement indicating the annual production capacity for the previous financial year in Form ER-7 required to be filed under Rule 12 (2A) of the CER. All Registered assessees