ER 4 ANNUAL RET - REG, Central Excise

[venkat eswaran]

Dear All

we are mfg co and main factory in location and another unit in separate location [ different range and division] .

My query is we have to file ER4 Annual Return for both units or only the main unit? Since this return is based on Financial figrues Balance sheet and P& L is combined only.

Pl give ur views Thanks in advance

Venkat

Posts / Replies

[Mahir S]

Sir,

You have to file ER4

[Mahir S]

Sir,

You have to file ER4 returns separately for both the units falling under different range and division, as the excise registration/ECC no. of both the units are different.

[Swapneswar muduli]

Dear MR Venkt

Yes you have to file separate ER-4 return for both location.

Your concern is your Balance Sheet, P & L prepared combined but as per excise both units are two separate entity. So you need to filed separately.

[KASTURI SETHI]

Sh. Venkat eswaran Ji,

During audit I have observed that if any company (whether Ltd. or Pvt. Ltd.) has four units and they are separately registered, first of all they prepare Balance Sheets (including P & L Account) separately for each unit. Thereafter, they convert into one consolidated Annual Report/Balance Sheet. Since you have to prepare separate Balance Sheet for both, there should be no problem in filing separate ER-4 Annual Return for both units. Since registration is separate, separate Annual Return ER-4, is requirement of law. Both Sh. Mahir S.and Sh.Swapneswar Muduli have rightly advised you.

[Ganeshan Kalyani]

Yes each unit prepares separate P&L and Balance Sheet and thereafter it is complied and consolidated at Head Office to file one single turn under Income Tax. The individual P&L and Balance Sheet can be referred to file the excise return. This is my view. Thanks Kasturi sir for sharing your views. My view is in line with your reply.