TaxTMI 
TaxTMI 
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
ER - 4 RETURN FILIING REQUIRED OR NOT
24 Nov 2015 
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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. (AI Summary)
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. (AI Summary)