FILING OF ER4, ER5 & ER6

[Guest]

Is filing of e ER4, ER5, ER6 is mandatory??? what is the limit??

AI Summary

Clarification on Mandatory Filing of Forms ER-4, ER-5, and ER-6 for Central Excise Assessees A query was raised regarding the mandatory filing of forms ER-4, ER-5, and ER-6 under Central Excise. The response clarified that assessees paying duty of Rupees one crore or more annually through PLA must file an Annual Financial Information Statement in Form ER-4 by November 30th. Those manufacturing goods under specified tariff headings must submit Form ER-5 by April 30th, detailing principal inputs. Additionally, assessees required to file ER-5 must also submit a monthly return of receipt and consumption of principal inputs in Form ER-6 by the 10th of the following month.