Dear All
we are mfg co and main factory in location and another unit in separate location [ different range and division] .
My query is we have to file ER4 Annual Return for both units or only the main unit? Since this return is based on Financial figrues Balance sheet and P& L is combined only.
Pl give ur views Thanks in advance
Venkat
Manufacturing Company Must File Separate ER4 Returns for Each Unit Despite Consolidated Financial Statements, Due to Excise Law. A manufacturing company with two units in different locations sought advice on whether to file a single ER4 Annual Return or separate ones for each unit, given that their financial statements are consolidated. Respondents unanimously advised filing separate ER4 returns for each unit due to distinct excise registration numbers and legal requirements. They clarified that despite consolidated financial statements, excise law treats each unit as a separate entity, necessitating individual returns. The discussion highlighted the importance of aligning excise filings with the separate registration of units, even if financial data is consolidated for other purposes. (AI Summary)
TaxTMI 
TaxTMI 
