please tells me about return submission date monthly, Central Excise

[bhupendra singh]

dear  all

tell me about last date of exices return submission

 

 

Posts / Replies

[Dhirendra Srivastava]

Last date is 10th of the next month for Return in ER-1

[Pradeep Khatri]

Further, if the last day is holyday, then as per General Clause Act, the very next day will be the last day for filing of Central Excise Return. However, now, it is mandaory to file excise and service tax return on line.  Therefore, the last will be 10th of the suceeding month.

[Naveed S]

I) The Rule 12 of Central Excise Rule, 2002 provide that the assessee shall be required to file certain periodic returns relating to his tax liability and other transactions, such as relating to Cenvat credit.

Normally there are following types of returns -

1.  Monthly/ Quarterly return [ER-1/ ER-2/ ER-3] -

a)  Every assessee not availing SSI exemption has to be file a monthly return, of production and removal of goods, and Cenvat credit availed by 10^th of the following month in Form ER-1.

 (EOU units and FTZ/SEZ units shall file return in Form ER-2).

b) SSI units availing SSI concession on the basis of annual turnover shall have to file return on quarterly basis by 10^th of next month of the following quarter in Form ER-3.