New Form E.R.1 for monthly return and Form E.R. 3 for quartely return for production and removal of goods and other relevant particulars and CENVAT credit. - 16/2011-Central Excise (N.T.) - Central Excise - Non Tariff
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Return of excisable goods and CENVAT credit: specified monthly and quarterly formats mandated, detailing production, clearance, payments and credits. Notification prescribes Form E.R.1 as the monthly return and Form E.R.3 as the quarterly return for reporting production, clearance and availment/utilisation of CENVAT credit. Each form requires registration and assesse details, itemwise tables showing CETSH, quantities, assessable value, duty particulars including ad valorem and specific rates, provisional assessment references, challan and BSR information for payments, account current summaries, and detailed CENVAT credit ledgers capturing credits taken and utilised including inter unit transfers under rule 12BB and Large Taxpayer reporting.
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.
Return of excisable goods and CENVAT credit: specified monthly and quarterly formats mandated, detailing production, clearance, payments and credits.
Notification prescribes Form E.R.1 as the monthly return and Form E.R.3 as the quarterly return for reporting production, clearance and availment/utilisation of CENVAT credit. Each form requires registration and assesse details, itemwise tables showing CETSH, quantities, assessable value, duty particulars including ad valorem and specific rates, provisional assessment references, challan and BSR information for payments, account current summaries, and detailed CENVAT credit ledgers capturing credits taken and utilised including inter unit transfers under rule 12BB and Large Taxpayer reporting.
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