ER-4 - ER-5 & ER-6

[SNEHAL SHAH]

Respected sir,

Is it any Exemption / or Exemption Notification for ER-4 , ER-5 and ER-6 Not require to file to Department .

If yes , Please give us Condition or Notification .

Thanks and Regards,

SNEHAL SHAH

[Rajagopalan Ranganathan]

Sir,

As per rule 12 (2) of Central Excise rules, 2002 (herein after referred to as 'Excise Rules') every assessee paying duty of ₹ 1 Crore or more per annum through PLA or Cenvat Credit Account or both together has to file E.R. 4 return annually by 30th November of succeeding year. That is, E.R. 4 return for 2014-15 has to be filed on or before 30.11.2015.

As per rule 9A(1) and 9A(2) of Cenvat Credit rules, 2004 E.R. 5 return has to be filed annually on or before 30th April for the current year by every assessee paying duty of ₹ 1 Crore or more per annum either through PLA or Cenvat Credit Account or both together.

As per rule 9A(3) of Cenvat Credit rules, 2004 those assesses who are filing E.R. 5 return has to file E.R. 6 return every month on or before 10th of the following month.

[PAWAN KUMAR]

Dear Sir,

The reply given by Sh.Ranganathan sir is correct. The assessee who paid duty of more than One Crore (PLA+Cenvat) during the previous financial year is elegible for e-file the return ER4, ER5 and ER6. If you have paid duty below one crore, no need to file the subject returns.

[SNEHAL SHAH]

Thanks all of you for Reply .

But Sir My Question is that , Can we availed Exemption for File ER-4 , ER-5 and ER-6 Return Under Notification No.39/2004 - Central Excise ( NT) . We have already paid Excise duty above one crore but Our Product Chapter NO.94 and this Chapter No. Include in Notification No.39/2004.

Please suggest me sir .

Thanks and Regards,

SNEHAL SHAH

AI Summary

Filing threshold for excise returns: ER 4/ER 5/ER 6 required when annual duty exceeds the statutory threshold; exemptions queried.
Assessees paying aggregate excise duty through PLA and Cenvat above the annual threshold of Rs. 1 Crore must file ER 4 annually by 30 November (Rule 12(2)), ER 5 annually by 30 April (Rules 9A(1)-9A(2)), and ER 6 monthly by the 10th (Rule 9A(3)); those below the threshold need not file. A query was raised whether Notification No.39/2004 exempts filing for goods under Chapter 94 despite duty paid exceeding the threshold, which remained unresolved in the replies.