please tells me about return submission date monthly

[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 andSUN]

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

ER-1 Return Deadline for Central Excise: File by 10th Monthly, Extended if Holiday. Rule 12 Applies. A user inquired about the monthly return submission date for Central Excise. Three replies clarified that the last date for filing the ER-1 return is the 10th of the following month. If the 10th is a holiday, the deadline extends to the next working day. It is mandatory to file excise and service tax returns online. Rule 12 of the Central Excise Rule, 2002, requires different returns: non-SSI units file monthly returns, while SSI units with annual turnover concessions file quarterly returns by the 10th of the month following the quarter.