TaxTMI 
TaxTMI 
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
ER-4 - ER-5 & ER-6
27 Feb 2015 
3 Replies 
8568 Views Asked by
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. (AI Summary)
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. (AI Summary)