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

Annual return filing requirements: duty-threshold filers must submit ER-4 and ER-7; ER-5/ER-6 depend on input-related tariff classification.
Annual reporting obligations require ER-4 from assessees meeting the statutory duty threshold and ER-7 from assessees subject to statutory exclusions, while ER-5 and ER-6 obligations depend on tariff classification of manufactured goods; ER-6 is a monthly consumption return tied to ER-5 filers, and late filing can attract regulatory notices and late fees.