Central Excise Compliance requires timely duty payment and specified ER returns to preserve credit and filing status. Central excise requires monthly duty payment by most assesses with adjusted March and e-payment dates and allowance of a single GAR-7 challan. Return obligations: ER-1 monthly for production, removals and Cenvat credit (most assesses); ER-3 quarterly for SSIs and specified manufacturers; ER-2 monthly for certain EOUs; ER-4 and ER-5 annual statements for assesses exceeding the payment threshold; ER-6 monthly for principal input consumption (specified assesses); ER-7 annual installed capacity statement for all registered assesses.
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Provisions expressly mentioned in the judgment/order text.
Central Excise Compliance requires timely duty payment and specified ER returns to preserve credit and filing status.
Central excise requires monthly duty payment by most assesses with adjusted March and e-payment dates and allowance of a single GAR-7 challan. Return obligations: ER-1 monthly for production, removals and Cenvat credit (most assesses); ER-3 quarterly for SSIs and specified manufacturers; ER-2 monthly for certain EOUs; ER-4 and ER-5 annual statements for assesses exceeding the payment threshold; ER-6 monthly for principal input consumption (specified assesses); ER-7 annual installed capacity statement for all registered assesses.
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