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

AI Summary

Clarification on ER-4 Return Filing: Not Required for Duty Payments Under 1 Crore per Notification No. 17/2006-CE (NT). A user inquired about the requirement to file an ER-4 return for the financial year 2014-15, given their duty payment of 96 lakhs. Neeraj Sharma advised that ER-4 filing is necessary if duty payments exceed 10 lakhs, suggesting the user should file by November 30, 2015. However, Rajagopalan Ranganathan clarified that per Notification No. 17/2006-CE (NT), filing is not required if duty payments are below 1 crore. Mahir S provided a summary of ER-4 filing requirements, and Ganeshan Kalyani agreed with Rajagopalan and Mahir's responses.