Exemption from ER-4/ER-5/ER-6 filing confirmed: exempt assessees need not comply with electronic filing despite lower e-filing threshold. Assessees exempt from filing ER-4, ER-5 and ER-6 under the cited notifications are exempt where duty paid is below the higher exemption threshold including amounts paid by utilization of CENVAT credit; such exempt assessees are not required to file those returns electronically even if their duty paid including CENVAT utilization in the preceding year exceeds the lower electronic-filing threshold.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Exemption from ER-4/ER-5/ER-6 filing confirmed: exempt assessees need not comply with electronic filing despite lower e-filing threshold.
Assessees exempt from filing ER-4, ER-5 and ER-6 under the cited notifications are exempt where duty paid is below the higher exemption threshold including amounts paid by utilization of CENVAT credit; such exempt assessees are not required to file those returns electronically even if their duty paid including CENVAT utilization in the preceding year exceeds the lower electronic-filing threshold.
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