excise return

[Guest]

Dear expert,

we are manufacturer.

we are filling ER-1 and service tax return.

please inform us can we have to file any return in place of ER - 4, ER - 5 & ER - 6 ?

your promptly reply highly appreciated

Thank you in advance

Zulfikar B. Vohra

[Ganeshan Kalyani]

Not required.

[Himansu Sekhar]

Substitute to such returns not decided yet

[Guest]

THANK YOU FOR PROMPT REPLY 

ZULFIKAR B. VOHRA

[KASTURI SETHI]

Information required in ER-4, ER-5, ER-6 returns will be covered by Annual Return under Rule 12 of CE Rules, 2002.

[KASTURI SETHI]

Annual return required to be filed under Rule 12 (2a) of CE Rules, 2002 is substitute for ER-4, ER-5, ER-6 and ER-7, returns. The following Board's circular will throw light :-

Circular No. 1050/38/2016-CX, dated 8-11-2016
 

[DR.MARIAPPAN GOVINDARAJAN]

ER-4, ER-5 and ER-6 was supposed to dispensed with for Annual Return. Since GST is on the way the Board informed that no Annual return is required to be filed.

[KASTURI SETHI]

Circular is required to be issued for non-filing of annual return for the year 2016-17 as GST is still to be implemented.

[Ganeshan Kalyani]

Thanks Sri Kasturi Sir for clarifying the query with supportings. Thanks.

[DR.MARIAPPAN GOVINDARAJAN]

We may expect the circular for the said purpose during the month of November 2017 as done in the year 2016.

AI Summary

Annual Return substitution for legacy excise periodic returns is recognized, but filing suspended pending GST rollout and formal circular. The information previously required in ER-4, ER-5 and ER-6 is to be covered by the Annual Return under the Central Excise Rules as a substitute for ER-4/ER-5/ER-6/ER-7, supported by Circular No.1050/38/2016-CX. However, in view of the impending GST implementation the Board directed that no Annual Return need be filed for the transitional year and a formal circular confirming non-filing was to be issued.