Anual Return ER-4,ER-5,ER-6,ER-7

[Sushil Kumar Sharma]

Dear sir/madam,

Our company is ssi unit and sales not More then 3 cr. Anual Return ER-4,ER-5,ER-6,ER-7 is mandatory.or not

[Rajagopalan Ranganathan]

Sir,

E.R. 4 and E.R. 5 returns are to be filed by those assessees who are paying duty of ₹ 1 crore or more per annum (Cash + Cenvat Credit). E.R. 6 return is to be filed by those assessees who are required to file E.R. 5 return. E.R. 7 return is to be filed by all assessees except manufacturers of biris and matches without the aid of power and manufactures of reinforced cement concrete pipes.

[Mahir S]

Form of Return	Description	Who is required to file	Time limit for filing return
ER-4[rule 12(2) of Central Excise Rules]	Annual Financial Information Statement	Assessees paying duty of Rs one crore or more per annum either through PLA or Cenvat or both together	Annually by 30th November of succeeding year
ER-5[Rules 9A(1) and 9A(2) of Cenvat Credit Rules]	Information relating to Principal Inputs	Assessees paying duty of Rs one crore or more per annum (either through PLA or Cenvat or both together) and manufacturing goods under specified tariff headings.	Annually, by 30th April for the current year
ER-6 [Rule 9A(3) of Cenvat Credit Rules]	Monthly return of receipt and consumption of each of Principal Inputs	Assessees required to submit ER-5 return	10th of following month
ER-7 [Rule 12(2A) of Central Excise Rules]	Annual Installed Capacity Statement	All assessees, except manufacturers of biris and matches without aid of power and , reinforced cement concrete pipes	Annually, by 30th April for the previous year

[Mahir S]

Sir,

In view of above, it is mandatory for you to file ER-4 and ER-7 if you are paying duty of ₹ 1 crore or above.

Filing of ER-5 AND ER-6 shall depend on the chapter tariff heading of your manufactured goods.

[prakash c k]

Hi

Kindly clarify if the turnover of the company is not even 1.5 crores and with in the limit of SSI limit . is

1. Is it mandatory to file ER7 Form

2. No Import of capital goods

3. No. Imput credit of cenvat credit taken

[Rajagopalan Ranganathan]

Sir,

E.R. 7 return is mandatory for all assessee whether SSI or non-SSI. In Chennai Region recently an SSI assessee had been issued with notice demanding late fee of ₹ 20.000/- for not filing ER.7 in time. However you may take up the issue with CBEC/Government through your trade association.

AI Summary

Small Scale Industries with sales under 3 crore must file ER-7 returns despite exemption from other forms. A company classified as a Small Scale Industry (SSI) with sales under 3 crore inquired about the necessity of filing annual returns ER-4, ER-5, ER-6, and ER-7 under Central Excise. Responses clarified that ER-4 and ER-5 are required for assessees paying 1 crore or more in duty annually. ER-6 is for those who file ER-5, and ER-7 is mandatory for all assessees except specific manufacturers. Despite being an SSI, ER-7 filing is compulsory, and failure to comply may result in penalties, as illustrated by a recent case in Chennai.