ER 1 Returns or ER 3 Returns

[Asked by Guest]

We are Capital goods manufacturing company. just dt.11.04.12 we received first central excise registation .   One invoice raised Excise duty Rs. 51000/  in this month . which return i will submit -  ER-1 or ER-3

[NEERAJ KUMAR, RANCHI]

 ER-3 return is for SSI, to be filed on quarterly basis.ER-1 return is for others to be filed on monthly basis.

[YAGAY and SUN]

It is mandatory to file Central Excise & Servcie Tax Returns electronically. please obtain the user id and passward from http://www.aces.gov.in/ for filing of return electronically.

[Vijay kumar]

if your turnover in the previous FY was below Rs.4 crore, u can file ER-3 return which is a quarterly return. Duty payment is also quarterly by 5th. By the information you have given, u seem to be eligible for ER-3  facility.

[SUNIL & KALPANA SINGH TOMAR]

we are availing the ssi exemption on unbranded goods and paying  ce duty  on branded goods from rs.1/- .

We are filing ER-1 only with both details .It is ok.

[Mahir S]

Mr. Sunil, please check my reply posted at Issue Id - 4106 for reply relating to your query.

AI Summary

Central Excise return classification determines monthly or quarterly filing and mandatory electronic submission requirements.
Whether to file ER 1 or ER 3 depends on SSI classification and turnover-based eligibility: ER 3 is a quarterly return for SSI units with quarterly duty payment timing; ER 1 is the monthly return for other assessees. Electronic filing of returns is mandatory via the ACES portal. Mixed reporting practices occur where SSI exemption applies to some goods and duty is paid on others, with some assessees filing a single ER 1 containing both exempt and dutiable transactions.