FILING OF ER4, ER5 & ER6

[Guest]

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

[Mahir S]

ER -4 Assesses paying duty of Rupees one crore or more per annum through PLA are required to submit Annual Financial Information Statement for each financial year by 30^th November of succeeding year in Form ER-4.

ER - 5 Assesses paying duty of Rupees one crore or more per annum through PLA and manufacturing goods under specified tariff headings are required to submit Information relating to Principal Inputs every year before 30th April in Form ER-5.

ER - 6 Every assessee who is required to submit return under ER-5 is also required to submit monthly return of receipt and consumption of each of principal inputs by 10^th of the following month in Form ER-6.

AI Summary

Mandatory filing of ER returns requires threshold-based annual and monthly input and financial statements with specified deadlines. Assessors paying duty at or above the PLA threshold must file an Annual Financial Information Statement in Form ER-4 by 30 November. Those paying at that threshold and manufacturing specified goods must file annual Principal Inputs information in Form ER-5 by 30 April, and any assessee required to file ER-5 must submit monthly Form ER-6 returns of receipt and consumption of each Principal Input by the 10th of the following month.