Filing of Return, Central Excise

[Swapneswar muduli]

Dear Sir,

From Apr-2016 onward we need to file ER-1 only no need to file ER-6, ER-4, ER-5 & ER-7 but for financial Year 2015-2016 our due date for ER-5 & ER-7 is 30th April 2016.

So my query is we need to file ER-5 & ER-7 on 30th Apr-2016 for the Year 2015-2016.

Regards.

Swapneswar Muduli

Posts / Replies

[Rajagopalan Ranganathan]

Sir,

Rule 12 of Central Excise Rules, 2002 has been amended by Notification No. 8/2016-CE (NT) dated 1.3.2016 to prescribe one annual return in the place of ER. 4 and ER.7. This Notification will come into effect from 1.4.2016. Therefore if any of the returns mentioned by you are to be filed on or after 1.4.2016, you need not file those returns. Instead you have to file the annual return on or before 30.11.2016. Similarly rule 9 A of Cenvat Credit rules, 2004 has been amended by Notification No. 13/2016-CE dated 1.3.2016 (with effect from 1.4.2016) providing that "a manufacturer of final products or provider of output services, shall submit to the Superintendent of Central Excise an annual return for each financial year, by the 30th day of November of the succeeding year, in the form as specified by a notification by the Board". This amendment abolishes the erst while returns, namely ER.5 and ER.6. Therefore from 1.4.2016 on wards the returns E.R.4 to E.R. 7 stand abolished and replaced by one single annual return proforma of which is yet to be notified. The new annual return is to be filed on or before 30.11.2016.

[Ganeshan Kalyani]

Thanks for clarification Sir.

[KASTURI SETHI]

Very well explained by Sh.Rajagopalan Ranganathan, Sir. All doubts cleared.

[Swapneswar muduli]

Thanks Rajgopaln Sir,

What i have understood that we no need to file ER-4, ER-5 & ER-7 for the past year that is 2015-16 which is due on 30th April-2016 that is ER-5 & ER-7 and on 30th Nov-2016 that is ER-4.

But on Website of ACES one pop is there that is The Central Excise Returns ER4, ER5, ER6 and ER7 are not required to be filed w.e.f 1st April 2016 (refer notification No.8/2016 CE(NT) dtd 1.3.2016 & 13/2016-CE(NT) dtd 1.3.2016 ). Assessees can continue to file these returns in ACES for the past period.

From this i understand that we need to file this return for the past period that for 2015-2016 which was passed and for this past period the returns are ER-5 & ER-7 due on 30th April-2016 and ER-4 due on 30 Nov-2016.

So please clarify if my understanding is wrong.

Second thing is for service tax return that is ST-3 no changes all are same. we need to file ST-3 for Oct-Mar-2016 file the ST-3 is 25 April-2016.

Regards

Swapneswar Muduli

[Rajagopalan Ranganathan]

Sir,

As per Notification No.13/2016-CE ER.4 and ER.7 are abolished. Therefore for the financial year 2015-16 as per this notification only an annual return is to be filed on or before 30.11. 2016. This means you cannot filed ER.5 and ER.7 and the annual return simultaneously. As far ACES is concerned the Directorate of Systems takes its own sweet time to include the new return and eliminate the old ones. If the Directorate is efficient it should have made the changes on or before 31.03.2016. Moreover, CBEC also has failed to notify the new format on or before 31.03.2016. Since Notification has an overriding authority you need not worry about ACES. This is my view.

.

[Ganeshan Kalyani]

In CBEC the instruction is apparently given, that w.e.f 01.04.2016 a monthly return and annual return need to be filed by 30.11.2016, which means the returns as mentioned in your query is not required to be filed. Thanks

[sudhaka damalla]

Swapneswar Muduli,

Not required to file form ER 5 AND ER 7 FOR FY 2015-16.

Regards,

Sudhakar D

 

[ashish yadav]

Dear sir,

ER-4 ER-5 AND ER-6 IN NOT APPLICABLE FROM APRIL-16.PLEASE GIVE ME THE ADVISE.

Regards

Ashish yadav