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

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.