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TMI BlogSeeks to specify return forms ER-1 & ER-3 under rule 12 of Central Excise Rules, 2017 and rule 11 (5) of CENVAT Credit Rules, 2017 in supersession of Notification No. 16/2011-CE (NT)X X X X Extracts X X X X X X X X Extracts X X X X ..... l/Duplicate (See Rule 12 of the Central Excise Rules, 2017 and rule 11(5) of CENVAT Credit Rules, 2017) Return of excisable goods and availment of CENVAT credit for the Month 1. Central Excise Registration number: 2. GST Registration number: 3. Name of the assessee: ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Other duties 6. Abstract of ACCOUNT-CURRENT (Cash payment): Summary particulars Amount in Rs. (1) (2) Opening Balance Add: TR-6/GAR-7 Challan payments made in the month (in aggregate) Total amount available Less: Utilization towards payment of duties on excisable goods during the month (vide. Details furnished under Column No. 3 in S.No. (5) of the Return Less: Utilization towards other payments made during the month (vide. Details furnished under S.No. (8) of the Return) Closing balance 7. Details of CENVAT credit taken and utilized: S.No. Details of credit CENVAT (Rs) NCCD (Rs) ADE levied under clause 85 of Finance Act, 2005 (Rs) Ad ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... count current Credit account No. date No. date (1) (2A) (2B) (3A) (3B) (4) (5A) (5B) Arrears of duty under rule 8 Other arrears of duty Interest payment under rule 8 Other interest payments Misc. payments Total ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to be mentioned separately for the period up to 9th of the month and from 10th to the end of the month. 6. 8-digit ----------------Number may be indicated without any decimal point. 7. Wherever quantity codes appear, indicate relevant abbreviations as given below. Quantities Abbreviations Quantities Abbreviations Centimetre(s) cm Metre(s) m Cubic centimetre(s) cm3 Square metre(s) m2 Cubic metre(s) m3 Millimetre(s) mm Gram(s) g Metric tonne mt Kilogram kg Number of pairs pa Kilolitre kl Quintal q Litre(s) l Tonne(s) t Thousand in number Tu Number u 8. Where the d ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... for other payments. 15. In column (5) of Table at serial number 9, specify the Order-in-Original number and date relating to the payment of arrears of duty and of interest, the period for which the said interest has been paid. For other miscellaneous payments, mention the source document number and date. Miscellaneous payment includes penalty, redemption fine, and pre-deposit. 16. In the Tables at serial numbers 6 and 9, the BSR codes of the Bank branch should be indicated when the instructions to this effect are issued. 17. Additional information required to be given only by a large taxpayer defined under sub-rule (ea) of rule 2 of the Central Excise Rules, 2002, who has opted to operate as large taxpayer has been indicated with an asterix*. (B) for quarterly return for production and removal of goods and other relevant particulars and CENVAT credit, by an assessee eligible to avail of the exemption under a notification based on the value of clearances in a financial year, the following form shall be used, namely:- Form E.R.-3 Original/Duplicate [See rule 12 of the Central Excise Rules, 2017 and rule 11(5) of CENVAT Credit Rules, 2017] [To be ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (13) CENVAT Other Duties 5. Details of duty paid on excisable goods: Duty code Credit Account (Rs) Account Current (Rs) Challan BSR Code Total duty paid (Rs.) (2+3) No. date (1) (2) (3) (4A) (4B) (5) (6) CENVAT Other duties ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t utilised for payment of duty on excisable goods 7 Credit utilized when inputs subjected to duty of excise in post GST era are removed as such 8 Credit utilised for payment of amount in terms of Rule 6 of CENVAT 9 Credit utilised for other payment 10 Closing balance 8. Details of other payments made: Payments Amount Paid (Rs.) Challan BSR Code Source document. Account current Credit account ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and availment of CENVAT credit for the month of D D M M Y Y Y Y Date of receipt Name and Signature of the Range Officer with Official Seal INSTRUCTIONS 1. Indicate the 15-digit PAN based registration number and the name as appearing in the Registration Certificate. 2. In case more than one item is manufactured, additional row may be inserted in each table, wherever necessary. For giving information about the details of production and clearance, payment of duty and CENVAT credit availed and utilised month wise, the respective tables may be replicated. 3. If a specific product attracts more than one rate of duty, then all the rates should be mentioned separately. For example: If a product is cleared at full rate of duty to the local market and at a concessional /nil rate of duty for earthquake relief, then the details for each category of clearance must be separately mentioned. 4. The term CENVAT used at serial numbers 3, 4 and 6 refer to the Basic Excise Duty and the term Other duties refers duties inc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , the aggregated invoice value of the goods excluding all taxes; e. in case of combination of ad valorem and specific duties, the transaction value under section 4 of the Act ; f. in case of exports under Bond, the ARE-1 / ARE-2 /invoice value. The abbreviations and expressions used to denote a particular type of duty are as below: CENVAT - Duty of Excise leviable as per First Schedule to Central Excise Tariff Act, 1985 (5 of 1986). NCCD - National Calamity Contingent Duty leviable under section 136 of the Finance Act, 2001(as amended). ADE - Additional duty of Excise on Motor Spirit and High Speed Diesel leviable under section 111 of the Finance (No. 2) Act, 1998 and section 133 of the Finance Act, 1999 respectively. ADE on specified products - ADE on specified products as levied under Clause 85 of the Finance Bill, 2005. 11. In Tables at serial numbers 3 and 4 the Other duties paid/payable, as applicable, may be mentioned as per the following sequence. NCCD ADE ..... X X X X Extracts X X X X X X X X Extracts X X X X
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