ER 4 ANNUAL RET - REG

[venkat eswaran]

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

AI Summary

ER-4 Annual Return: separately registered units must file distinct returns despite consolidated company financials and prepare unit-wise accounts.
Each excise-registered unit must file its own ER-4 Annual Return because excise registration, not the corporate consolidation, determines the filing obligation. Even if the company prepares a consolidated balance sheet and P&L, unit-wise accounting or segregation of financials is required so separate ER-4 returns can be completed for each separately registered unit.