last date of filling of ER-7.

[MEHUL ASHAR]

Respected Sir,

please let me know the last date of filling of  ER-7.

[YAGAY andSUN]

Rule (2A) (a) under Central Excise Rule, 2002,:-   Every assessee shall submit to the Superintendent of Central Excise, an Annual Installed Capacity Statement declaring the annual production capacity of the factory for the financial year to which the statement relates in the form specified by notification by the Board by 30th day of April of the succeeding financial year.

[Guest]

Dear Sir,

(a)  Is "Tea" among goods specified  for which Annual Install Capacity Statement in Form  ER-7 is required to be submitted under Rule 12(2A)(a) of Central Excise Rules 2002 ? 

(b) Can a factory / product having "nil" excise duty be called an "assessee" as defined under Central Excise Rules during the period of nil duty ?

(c) What is the Central Excise Notification No. and Date containing the list of - (i) good specified and (ii) goods exempted for submission of Form ER - 7 ?

Regards,

 

 

 

AI Summary

Clarification on ER-7 form deadline under Rule 12(2A)(a) of Central Excise Rules, 2002; submission by April 30th required. A query was raised regarding the deadline for filing the ER-7 form under Central Excise regulations. A respondent clarified that, per Rule 12(2A)(a) of the Central Excise Rules, 2002, the form, which declares the annual production capacity, must be submitted by April 30th of the following financial year. Another participant inquired if 'Tea' is included in the list of goods requiring this form, whether a factory with 'nil' excise duty qualifies as an 'assessee,' and requested details on the notification specifying goods required or exempted from submitting Form ER-7.