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of <h1>Exemption from Filing ER-4, ER-5, ER-6 Returns for Assessees Paying Under Rs. 1 Crore in Excise Duty Clarified.</h1> The circular clarifies exemptions from filing certain excise returns, specifically ER-4, ER-5, and ER-6, under the Central Excise Rules, 2002, and the CENVAT Credit Rules, 2004. Assessees who paid less than Rs. 1 crore in excise duty in the preceding financial year are exempt from filing these returns. Despite a separate notification requiring electronic filing for those who paid Rs. 10 lakhs or more, the exemption still applies, and such returns need not be filed electronically. The clarification aims to resolve confusion regarding differing threshold limits for filing exemptions and electronic submissions.
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