Respected Sir,
As regarding above subject one of my client has crossed the 1 crore duty mark, as according to the instructions of central excise department he has to file ER -4, ER-5, ER-6, now in the budget 2013-14 he has to still file ER -4, ER-5, ER-6 for the year 2014-15 if he crosses 1 crore duty mark or there is any change. Please let me know the last date of ER -4, ER-5, ER-6
THANKING U
Return filing threshold replaced by duty payment requirement; deadlines for ER 4, ER 5, ER 6 are specified annually and monthly. Assessees exceeding the duty threshold must file ER 4, ER 5 and ER 6: ER 4 before 30 November, ER 5 before 30 April of the financial year, and ER 6 within ten days from the close of each month. The previous linkage to crossing a one crore duty mark has been replaced by a criterion based on payment of duty, including amounts paid through CENVAT. (AI Summary)