Introduction
ER-4, ER-5, ER-6 and ER-7 returns are to be filed by the assessee in addition to the ER-1/ER-3 which is regularly filed by the assessee registered under the Central Excise. However ER-4,ER-5 and ER-6 are to be filed by the certain specified assessee only.
Provision for filing of the ER-4, ER-5, ER-6 and ER-7 returns
- ER-4 – As per the rule 12(2)(a) of the Central Excise Rules, ER-4 should be filed by the assessee paying excise duty of Rs. 1 crore or more per annum either through PLA or Cenvat or both together and the return is annual return. This return is Annual Financial Information Statement. Comprar Boxer Calvin Klein Due date for it is November 30 of the subsequent year. For instance, for the FY 2013-14 the due date would be 30th November 2014.
- ER-5 – As per 9A(1) and 9A(2) of Cenvat Credit Rules, the return should be filed by the assessee paying duty of ₹ 1 crore or more per annum either through PLA or Cenvat or both together and the products of the assessee fall under excise chapter 22, 28, 29, 30, 32, 33, 34, 38, 39, 40, 48, 72, 73, 74, 76, 84, 85, 87, 90 and 94. In this return, the details of the principle inputs used by the manufacturer for manufacture of finished products shall be provided. Due date for filing ER-5 is April 30 for vente viagra espagne turquie the current finance year. Calvin Klein Underwear Baratos For instance, ER-5 for FY 2014-15 is to be filed by 30-4-2014. For the purpose of this return, ‘principal inputs’, means any input which is used in the manufacture of final products where the cost of such input constitutes not less than 10% of the total cost of raw-materials for manufacture of unit quantity of a given final products.
- ER-6 – As per the 9A (3) of the Cenvat Credit Rules, this return should be filed by the assessee who is required to file ER-5 return. This return is a monthly return in which details of information regarding the receipt and consumption of each principal inputs with reference to quantity of final products manufactured by him.
- ER-7 – As per the Rule 12(2A) of Central Excise Rules, this return should be filed by all assessee https://www.viagrasansordonnancefr.com/viagra-generique/ except manufacturers of matches without aid of power and reinforced cement concrete pipes. This is an annual installed capacity statement declaring the annual production capacity of the factory for the financial year to which the statement relates. The
due date of filing the return is 30th April for the previous financial year. For instance, for FY 2013-14, the return should be filed within the April 30th of the 2014.
Filing of the Returns
These returns can be filed either by directly filling it online vente cialis generique or through downloading of the MS Excel utility file which can be subsequently uploaded.
Revision of the returns
The assessee has an option https://www.acheterviagrafr24.com/achat-viagra-en-ligne-quebec/ of the revising the ER-5 with in 15 days from the filing the original of the current financial year. An option to revise the ER-7 return for the latest eligible financial year is also available. However, all other returns cannot be revised. In case of any changes or misstatement, assessee is advised to write a letter to the department filing hard copy of rectified return.
Conclusion
The assessee may note that the information which given in all these returns should be in line with the information being provided in ER-1/ER-3. Since these returns contain information on financials, material consumption and plant capacity etc., due care shall be taken while filling the details.