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Recording Payments and Filing Returns (Excise for Manufacturer)

Before generating the returns form, the transaction for payment of excise duty to the department has to be recorded. The details of the transaction should appear in the return form.

 

Time and Mode of Payment of Duty

The assessees have to pay duty on monthly basis if they are,

  • Large/Regular Units and not availing concession of duty based on turnover, and
  • Availing small scale industries (SSI) concession of duty based on turnover

Duty in respect for clearances made in a month should be paid by 15th of the following month to the government along with G.A.R. -7 Challans.

 

Returns and 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 20 days from the close of quarter

 

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