Monthly return Form ER-2: reporting obligations for export-oriented units on manufacture, clearance and CENVAT credit. Specifies Form E.R.-2 as the mandatory monthly return for EOU/STP/EHTP/BTP units under the Central Excise and CENVAT rules, superseding the 2008 notification, and prescribes tabular schedules for reporting manufacture, clearances (exports, deemed exports, DTA), duty computations and payments, export values, duty free inputs and capital goods receipts and consumption, detailed CENVAT credit accounting, other payments with challan particulars, and accompanying instructions and definitions.