ROUTINE PROCEDURES 2015-16
----------------------------------------------------------------------------------------------LIST OF RETURNS/STATEMENTS – EXCISE
Form
of
Return
ER-1
[Rule 12(1) of
Central Excise
Rules]
ER-2
[Rule 12(1) of
Central Excise
Rules]
ER-3
[Proviso to Rule
12(1) of Central
Excise Rules]
ER-4
[rule 12(2) of
Central Excise
Rules]
ER-5
[Rules
9A(1)
and 9A(2) of
Cenvat Credit
Rules]
ER-6
[Rule
9A(3) of Cenvat
Credit Rules]
____________
ER-7
[Rule
12(2A)(a)
of
Cenvat Credit
Rules]
Page 1
Description
Who is required to file
Time limit for filing
return
Monthly Return by Manufacturers not eligible 10th
of
following
large units
for SSI concession
month
Return by EOU
EOU units
Quarterly
by SSI
Return Assesses
availing
concession
10th
of
month
following
SSI 10th
of
quarter
following
Annual Financial Assesses paying duty of Rs
Information
one crore or more per
Statement
annum through Cenvat &
PLA
Information
Assesses paying duty of Rs
relating
to one crore or more per
Principal Inputs
annum through Cenvat &
PLA and manufacturing
goods under specified tariff
headings
Monthly return of Assesses
required
to
receipt
and submit ER-5 return
consumption
of _____________
each of Principal All Assesses registered
Inputs
under Excise
_____________
Annual
Installed
Capacity
Statement
Annually by 30th
November
of
succeeding year
Annually, by 30th
April for the current
year (e.g. return for
2015-16 is to be filed
by 30-4-2015].
10th
of
month
following
_____________
Annually, by 30th
April for the current
year (e.g. return for
2015-16 is to be filed
by 30-4-2015].
RETURNS UNDER EXCISE