ER-4 for Job Workers

[Sharad Sonawane]

Dear Sir,

We are SSI Unit Manufacturing Pharmaceiticuls Products for other company we dont have own products working as job worker (Loan Licenses ) Cenvat Duty and PLA duty cross above 1 corer but duty paying other company i want to ask Excise returen ER-4 Applicable for us ?

[PAWAN KUMAR]

Dear Sir,

As per my view, As you are a SSI unit carrying out job work for others. The liability is not in your scope. As ER4 is mandate to file by the units/assessee whose duty payment above ₹ 1.00 Crore during previous year, you have not paid any duty. Therefore you are not eligible for filing such ER4 return.

[Mahir S]

Sir,

It is agreed that yours being an SSI Unit, hence not required to file ER-4 returns.

However, there are numerous columns under From ER-4 returns such as Para 4 relating to Details of Income and details of job work undertaken by the assessee as well as para 5 relating to Cenvat credit availed and utilized.

As you are doing job work and earning job work charges as well as availing and utilizing cenvat credit above rupees 1 crore, hence it is advisable to file ER-4 return.

However, you may take second opinion on the issue.

AI Summary

ER-4 filing requirement: job workers should assess filing when job work receipts or CENVAT utilisation meet the reporting threshold. ER 4 is mandated for assessees whose excise duty payment in the previous year exceeds the prescribed threshold; a job worker who does not discharge duty on behalf of the principal ordinarily is not required to file ER 4. Nevertheless, because ER 4 collects details of income from job work and CENVAT credit availed and utilized, a job worker whose reportable job work receipts or CENVAT utilisation meet the reporting threshold may choose or be advised to file ER 4.