please tells me about return submission date monthly

[Asked by Guest]

dear  all

tell me about last date of exices return submission

 

 

[Dhirendra Srivastava]

Last date is 10th of the next month for Return in ER-1

[YAGAY and SUN]

Further, if the last day is holyday, then as per General Clause Act, the very next day will be the last day for filing of Central Excise Return. However, now, it is mandaory to file excise and service tax return on line.  Therefore, the last will be 10th of the suceeding month.

[Mahir S]

I) The Rule 12 of Central Excise Rule, 2002 provide that the assessee shall be required to file certain periodic returns relating to his tax liability and other transactions, such as relating to Cenvat credit.

Normally there are following types of returns -

1.  Monthly/ Quarterly return [ER-1/ ER-2/ ER-3] -

a)  Every assessee not availing SSI exemption has to be file a monthly return, of production and removal of goods, and Cenvat credit availed by 10^th of the following month in Form ER-1.

 (EOU units and FTZ/SEZ units shall file return in Form ER-2).

b) SSI units availing SSI concession on the basis of annual turnover shall have to file return on quarterly basis by 10^th of next month of the following quarter in Form ER-3.

AI Summary

Excise return deadline requires monthly returns filed by the succeeding month's deadline; holidays extend filing to the next working day.
Central excise assesses must file returns reporting production, removals and Cenvat credit: non-SSI assessees file monthly in Form ER-1, EOU/FTZ/SEZ units in Form ER-2, and SSI concession units quarterly in Form ER-3; returns are due by the prescribed succeeding-period deadline, electronic filing is mandatory, and holiday occurrences extend the deadline to the next working day.