ER - 4 RETURN FILIING REQUIRED OR NOT

[Nitin Patel]

DEAR SIR

WE ARE DUTY PAYMENT (PLA + CENVAT) IN 2013-2014 IS RS.144 LAC WE ARE SUBMIT ER- 4 RETURN LAST YEAR (2014-15) OUR DUTY PAYMENT IS (PLA + CENVAT) RS. 96 LACS SO WE ARE REQUIRED FILE ER- 4 RETURN FOR THE YEAR 2014-15

[Guest]

Yes, Now if you pay duty payment is 10 Lacs from PLA +Cenvat then ER-4 is applicable. In your case you pay duty ₹ 96 Lacs then you should file ER-4 on or before 30-nov-2015 for the year 2014-15.

[Rajagopalan Ranganathan]

Sir,

As per Notification No. 17/2006-CE (NT) dated 1.8.2006 as amended those assessees who paid duty of excise less than 100 lakhs rupees during the financial year to which Annual Financial Information Statement relates need not file the same in form E.R. 4. since your total payment of duty for the year 2014-15 you need not file the said return for the year 2014-15. Since you have filed this return for the year 2013-14 please inform your Range Officer through a letter giving reasons for not filing the same for the year 20014-15.

[Mahir S]

Form of Return	Description	Who is required to file	Time limit for filing return
ER-4[rule 12(2) of Central Excise Rules]	Annual Financial Information Statement	Assessees paying duty of Rs one crore or more per annum either through PLA or Cenvat or both together	Annually by 30th November of succeeding year

[Ganeshan Kalyani]

I agree with Rajagopalan sir and Mahir sir reply.

AI Summary

ER-4 return filing obligation: exemption where annual duty payments fall below statutory threshold; annual filing deadline applies. Filing of the ER-4 Annual Financial Information Statement is required only for assessees whose aggregate excise duty paid through PLA and/or Cenvat in the financial year meets or exceeds the prescribed threshold; those with annual duty payments below that threshold are not required to file. When required, the ER-4 must be submitted annually by the statutory due date in the succeeding year. If an assessee previously filed but is now exempt, they should notify their Range Officer in writing with reasons for not filing.