E-excise Return Filing

In India, an excise or excise duty or central excise tax is described as an indirect tax levied and collected on the goods manufactured in India. Producer or seller who pays the tax to the government is expected to try to recover the tax by raising the price paid by the buyer. So, producer or manufacturer has to file the excise duty return. As per new rules and regulation, manufacturer can file his return of excise duty electronically. This is called e-filing of excise return.

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Central excise returns provides details of production, excise duty applicable and paid to Government. It also captures details of credit offset claimed and other related details. This ensures accurate assessment of tax collections. NIL returns are mandatory to be filed as per applicable schedule, even if there is no transaction.

Payment of Central Excise Duty: Central Excise Duty is payable on monthly basis by 5th of following month. Duty can be paid through current account (Personal Ledger Account) or CENVAT Credit. Small Scale units availing exemption are required to pay duty on 15th of month following end of month. Duty is payable electronically or by banking channels through TR-6 Challan. The prescribed Challan form TR-6 should be filled in giving details like name and fifteen digit ECC number of the manufacturer, code number of excise commissioner ate/division/range etc.

Filing of Central Excise Return: The Central excise return shall be filed on or before 10th of next month. In case of dealer, the excise return shall be filed on quarterly basis. Following are the forms and description of returns

Filing of Periodical Returns

  • ER-1: Manufacturer not eligible for SSI Concession
  • ER-2: EOU Unit;
  • ER-3: Quarterly Return BY SSI
  • Weekly return
  • E-filling/e-payment of central excise duty.
  • ER-4: Annual Financial Information Statement
  • ER-5: Information relating to Principal Inputs
  • ER-6: Monthly return of receipt and consumption of each of principal inputs
  • Return in form ER-7
  • Revenue Statement

Frequency of filing Central Excise Returns : SSI units should file the returns quarterly within 20 days of end of quarter and others should file it monthly within 10 days of end of month.

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FREQUENTLY ASKED QUESTIONS (FAQ)

  • What is Excise Duty?

    Excise duty is a tax which is charged on Manufacturer / Production of goods as well as from Importers of some specified Goods. Excise Duty is generally recognized as:-

    • Central Excise: - This is the duty which is collected by central Govt.
    • State Excise:- This is collected by Specific state in which the business is located
    • Additional Duties on Import:- This is the duty which is collected on import of those items on which Excise is collected if that product was manufactured in India instead of importing it. This duty is in kind of compensatory duty which is collected to compensate the revenue loss caused by import of those goods.

    The Central Excise Law & Procedures essentially embody Central Excise Act, 1944, Central Excise Rules, 2002, Cenvat Credit Rules 2004, Central Excise Valuation (Determination of Price of Excisable Goods) Rules, 2000, Central Excise (Removal of Goods at Concessional Rate of Duty for Manufacture of Excisable Goods) Rules, 2001, Central Excise (Determination of Retail Sale Price of Excisable Goods) Rules, 2008, Central Excise (Compounding of Offenses) Rules, 2005, Central Excise (Appeals) Rules, 2001, CESTAT (Procedure) Rules, 1982 and Notifications issued under Central Excise Act, 1944 and the Rules made thereunder.

  • Who need to apply for Excise?

    Every Business which is planning to start a manufacturing unit or planning to import any item from abroad ,need to consult about the excise duty implication on that particulars product. It is always advisable to be certain about the tax implication and its compliance.

    For Example the If you want to set a manufacturing plant confirm the duty liability under Central as well as State Excise well in advance before starting the activity.

    Factor Excise tax before you start a manufacturing unit.

    As mentioned above it is utmost important to factor the excise tax impact due to:-

    • Decision on cost of final product
    • Decision on selling price of product
    • Decision on Manufacturing or Import
      • Exemption for Small Scale Industry

        Considering the importance and for its promotion small scale industries are exempted from paying of excise duty.Any Manufacturing unit which has a turnover of less than 1.5 Cr is exempt from payment of Excise duty.

        Benefits to the Assesses
        • Online Registration and Amendment of Registration Details
        • System-generated E-Acknowledgement
        • Online tracking of the status of selected documents
        • Online view facility to see selected documents
        • Internal messaging system on business-related matter
        • Reduce Physical Interface with the Department
        • Save Time
        • Reduce Paper Work
        • Electronic filing of all documents such as applications for registration, returns [On-line and off-line downloadable versions of ER 1,2,3,4,5,,6,7,8, Dealer Return, and ST3], claims, permissions and intimations; provisional assessment request, export-related documents, refund request
  • When Excise is chargeable?

    Excise is an event based taxes, and taxes is charged once goods are exit from gate of manufacturing plant. The invoice is made on gate pass basis

  • What are the due date of compliance under Central Excise Act ?

    Every Person who is registered with Excise has to file Periodic Return on timely basis. There are various types of return as mentioned below to be filed by Assessee.

    Form of Return Late Fees/ Amount Payable Who is required to file Time limit for filing 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) of Central Excise Rules]
    • ER-8 [Sixthproviso to Rule 12(1) of CE Rules]
    • Form as per Notification No. 73/2003-CE(NT) [Rule 9(8) of Cenvat Credit Rules]
    • ST-3 [Rule 9(10) of Cenvat Credit Rules]
    • Monthly Return by large units
    • Monthly Return by EOU
    • Quarterly Return by SSI
    • Annual Financial Information Statement
    • Information relating to Principal Inputs
    • Monthly return of receipt and consumption of each of Principal Inputs
    • Annual Installed Capacity Statement
    • Quarterly return
    • Quarterly return of Cenvatable Invoices issued
    • Half yearly return of Cenvat credit distributed
    • Manufacturers not eligible for SSI concession
    • EOU units
    • Assessees eligible for SSI concession (even if he does not avail the concession)
    • Assessees paying duty of Rs one crore or more per annum either through PLA or Cenvat or both together.
    • 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
    • Assessees required to submit ER-5 return
    • All assessees, except manufacturers of birisand matches without aid of power and , reinforced cement concrete pipes
    • Assessees paying 1%/2% excise duty and not manufacturing any other goods
    • Registered dealers
    • Input Service Distributor
    • 10th of following month
    • 10th of following month
    • 10th of next month of the quarter
    • Annually by 30th November of succeeding year
    • Annually, by 30th April for the current year.
    • 10th of following month.
    • Annually, by 30th April for the previous year
    • Quarterly within 10 days after close of quarter
    • By 15th of following month
    • Within one month from close of half year.
  • What is the rate of Central Excise duty?

    Rate of Excise duty is depend on Product to product which is decided as per Central Excise Tariff which is notified and updated each year in Finance Act, the same can be found in.

    Every Person who is registered with Excise has to file Periodic Return on timely basis. There are various types of return as mentioned below to be filed by Assessee.

  • What is the compliance under Excise?

    All the compliance under the Excise law are mention below.

    General Records Required to be maintain Under Central Excise

    Maintenance of Central Excise Records
    • Form-IV register of receipt and issue of raw material
    • CENVAT Stock Account – Inputs
    • CENVAT Stock Account – Capital Goods
    • Service Receipt and Usage Report/Register
    • Fright (Inward & outward) Payment Report
    • Requisition Slip / Issue Slip
    • Packing Slip (Production Slip)
    • Daily Stock Account of Finished Goods
    • Personal Ledger Account
    • CENVAT Credit Account – Inputs
    • CENVAT Credit Account – Capital Goods
    • CENVAT Credit Account – Input Services
    • GAR-7 Challans
    • Input movement register – Rule 4(5)(a)/Notification No.214/86
    • Capital Goods movement register – Rule 4(5)(a)
    • Challans for movement of goods under Rule 4(5)(a) / Notification No.214/86.
    • Record of inputs sent for job work outside the factory under Rule 57F(4);
    • Record of inputs received in the factory for job work;
    • Challan book under Rule 57F(4) for sending inputs or partially processed inputs for job work;
    • Challan book for sending capital goods for tests, repairs etc. under Rule 57S.
    • Proforma for records of Receipts of Duty-Paid Goods and Issue Thereof (RG-23D)
    • Production, Clearance & Duty Paid Report
    • Capital Goods Duty Balance Credit Report
    • Check the physical stock of finished goods lying at
    • warehouse on regular basis with the books as recorded in the Daily
    • Stock Account and report the discrepancies, if any and the stock variations.
    • Inward and outward movement of goods with all required formalities.
    • Input / output ratio and record, observation and preparation of monthly wastage (normal/abnormal) report.
    FOR MANUFACTURING COMPANY: FOR DEALER/TRADING COMPANY:
    • Maintaining RG Part I ,
    • RG Part II A & C (input credit register),
    • Daily stock register,
    • Excise Return ER-1 to ER-7,
    • PLA amount deposit ,
    • Maintaining RG 23D register,
    • Purchase & Sales Register,
    • online dealer return Filing,
    For Export
    • Exports Clearance under Advance Authorization
    • Exports Clearance under DEPB
    • Exports Clearance under Duty Free Import Authorization
    • Exports Clearance under Duty Drawback
    • Export Clearance under EPCG Scheme
    • Execution of Bond/Bank Guarantee for export of goods for both manufacturer and merchant exporter.
    • Execution of Letter of Undertaking.
    • B-1 Bond Register
    • Export against Form CT-1
    • Export against Form CT-3
    • ARE-1 Application for removable of goods for export
    • ARE 2 Application for removable of goods for export(Input Stage Refund)
    • CT-3 Register
    • Submission of Proof of shipment and getting the admittance of proof of shipment.
    • Registration with Export Promotion Council ( RCMC )

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