Returns & Timelines

The following Returns are required to be filed under Excise for Manufacturers

Form No

Particulars

Periodicity

Due Date

ER – 1

Monthly Return by Assesses who are not availing the concession of duty based on turnover (large units) (e-returns)

Monthly

On or before 10th of the following month

Monthly Return by  Assessees who are neither Large Units nor availing concession of duty based on turnover (Regular Units)

Monthly

On or before 10th of the following month

Monthly Return for CENVAT

Monthly Return by large and Regular units

Monthly

On or before 10th of the following month (With ER-1)

ER–3

Quarterly Return by Assessees availing small scale industries (SSI) concession of duty based on turnover

Quarterly

With in 20days from the close of quarter