Last date of ER-3

[Guest]

Dear Sir,

Can any one tell me the what is the last date of filling ER-3 Return ?

[DR.MARIAPPAN GOVINDARAJAN]

ER-3 return should be filed on or before 10th of the following month as per Rule 12(1) of Central Excise Rules, 2002.

[Rajagopalan Ranganathan]

Sir,

E.R.3 is the form of quarterly return to be filed by SSI units. It should be filed on or before 10th of the month following the quarter to which it relates. That is,

For quarter ending on 30.6.2015-10.7.2015.

For quarter ending on 30.9.2015-10.10.2015.

For quarter ending on 31.12.2015-10.1.2016.

For quarter ending on 30.3.2016-10.4.2016.

[Mahir S]

Delay in filing the returns on time shall attract Penalty, calculated at the rate of one hundred rupees per day subject to a maximum of twenty thousand rupees for the period of delay in submission of such returns.

[Ganeshan Kalyani]

Is there any way out if the delay is not deliberate and only due to unavoidable reason. Any citation if prevails would be helpful.

AI Summary

ER-3 return filing deadline requires quarterly SSI returns by the tenth day of the following month; late filing attracts penalties. ER-3 is a quarterly return filed by SSI units and must be submitted by the tenth day of the month following the quarter; late submission attracts a daily penalty calculated at a specified rate and subject to a maximum cap for the period of delay.