Central Excise returns require form-specific filings and permit online e-filing with prescribed formats and due dates. Prescribed Central Excise returns (ER-1 to ER-7 and Dealers Return) are allocated by intended assessee category with specified periodicity and due dates; certain annual returns and input information returns apply to manufacturers meeting payment thresholds. Registered assessees may apply for e-filing, receive credentials after verification (R.C. number as user-id), and use the online portal; e-filing offers 24x7 remote filing and eliminates office visits. Each return form corresponds to a CBEC annexure or notification prescribing its format.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Central Excise returns require form-specific filings and permit online e-filing with prescribed formats and due dates.
Prescribed Central Excise returns (ER-1 to ER-7 and Dealers Return) are allocated by intended assessee category with specified periodicity and due dates; certain annual returns and input information returns apply to manufacturers meeting payment thresholds. Registered assessees may apply for e-filing, receive credentials after verification (R.C. number as user-id), and use the online portal; e-filing offers 24x7 remote filing and eliminates office visits. Each return form corresponds to a CBEC annexure or notification prescribing its format.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.