ER4 ER5 ER6 ER7 returns

[Asked by Guest]

Dear Sir/Madam,

We have 2 separate Units Mfg under one Pvt Ltd Company.

Unit 1 and Unit 2 both have separate ECC Code/Range /Division but both are in same city.

The ₹ 1 Crore Eligibility for Excise Duty Payment by CENVAT & PLA for filing of ER4/ER5/ER6/ER7

has to be calculated for combing Unit 1 and Unit 2 ED Payments and total the same

or

each Unit has to cross this limit and which Unit crosses the threshold of ₹ 1.00 Crore ? we should file the returns

Kindly reply

[Ganeshan Kalyani]

Each Unit is separate by registration and each has to cross the basic limit for registration.

[DR.MARIAPPAN GOVINDARAJAN]

I endorse the views of Shri Ganeshan Kalyani.

[KASTURI SETHI]

I also agree with the views of Sh.Ganeshan Kalyani, Sir.

[CSSANJAY MALHOTRA]

I also go ahead with the views shared by Mr. Ganeshan Kalyani ji.

[Ganeshan Kalyani]

Thanks so much Mariappan Sir, Kasturi Sir and Malhotra Sir for your appreciation. Thanks.

AI Summary

Registration-based threshold applies to each registered manufacturing unit separately for excise return filing and CENVAT reporting.
The monetary threshold for ER-4/ER-5/ER-6/ER-7 return filing and for utilizing CENVAT/PLA is assessed by registration: each unit holding a separate ECC/Range/Division must independently cross the threshold to incur the return-filing and payment obligations; duties and compliance are unit-specific and not to be aggregated across separately registered units.