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 ?

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.