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TMI BlogAnual Return ER-4,ER-5,ER-6,ER-7X X X X Extracts X X X X X X X X Extracts X X X X ..... Anual Return ER-4,ER-5,ER-6,ER-7 X X X X Extracts X X X X X X X X Extracts X X X X ..... led by those assessees who are paying duty of ₹ 1 crore or more per annum (Cash + Cenvat Credit). E.R. 6 return is to be filed by those assessees who are required to file E.R. 5 return. E.R. 7 return is to be filed by all assessees except manufacturers of biris and matches without the aid of power and manufactures of reinforced cement concrete pipes. Reply By Mahir S: The Reply: F ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... orm of Return Description Who is required to file Time limit for filing return ER-4[rule 12(2) of Central Excise Rules] Annual Financial Information Statement Assessees paying duty of Rs one crore or more per annum either through PLA or Cenvat or both together Annually by 30th November of succeeding year ER-5[Rules 9A(1) and 9A(2) of Cenvat Credit Rules] Information relating to Principal ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Inputs Assessees paying duty of Rs one crore or more per annum (either through PLA or Cenvat or both together) and manufacturing goods under specified tariff headings. Annually, by 30th April for the current year ER-6 [Rule 9A(3) of Cenvat Credit Rules] Monthly return of receipt and consumption of each of Principal Inputs Assessees required to submit ER-5 return 10th of following month ER-7 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... [Rule 12(2A) of Central Excise Rules] Annual Installed Capacity Statement All assessees, except manufacturers of biris and matches without aid of power and , reinforced cement concrete pipes Annually, by 30th April for the previous year Reply By Mahir S: The Reply: Sir, In view of above, it is mandatory for you to file ER-4 and ER-7 if you are paying duty of ₹ 1 crore or above. Filin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... g of ER-5 AND ER-6 shall depend on the chapter tariff heading of your manufactured goods. Reply By prakash c k: The Reply: Hi Kindly clarify if the turnover of the company is not even 1.5 crores and with in the limit of SSI limit . is 1. Is it mandatory to file ER7 Form 2. No Import of capital goods 3. No. Imput credit of cenvat credit taken Reply By Rajagopalan Ranganathan: The Reply: Si ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r,
E.R. 7 return is mandatory for all assessee whether SSI or non-SSI. In Chennai Region recently an SSI assessee had been issued with notice demanding late fee of ₹ 20.000/- for not filing ER.7 in time. However you may take up the issue with CBEC/Government through your trade association. X X X X Extracts X X X X X X X X Extracts X X X X
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