Thursday, 17 July 2014

Due Dates for filing Central Excise Returns

Here below are given due dates for Filing Central Excise Returns:


Sr. No.
Return
    CATEGORY
PERIOD
Due Date
 1.
ER-1
All Assessees (Non SSI)
Monthly
By 10th of succeeding month
 2.
ER-2
EOUs
Monthly
By 10th of succeeding month
 3.
ER-3
SSI Units
Quarterly
By 20th of succeeding quarter
 4.
ER-4
Units paying More than 1 crore duty(CENVAT + PLA)
Annually
By 30thof Nov. of the succeeding year
 5.
ER-5
Units paying More than 1 crore duty(CENVAT + PLA)
Annually
By 3oth April of succeeding year
 6.
ER-6
Units paying More than 1 crore duty(CENVAT + PLA)
Monthly
By 10th of succeeding month
 7.
ER-7
All assessees
Annually
30th April of the succeeding year




* Units availing SSI exemption must file their Declaration in the revised format as prescribed in
    Notification No. 40/2008 CE (NT) Dated 29.09.08
* Non - disclosure of correct information in the Central Excise Returns attracts   severe   penal
   action including prosecution.