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    <title>ER - 4 RETURN FILIING REQUIRED OR NOT</title>
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    <description>Filing of the ER-4 Annual Financial Information Statement is required only for assessees whose aggregate excise duty paid through PLA and/or Cenvat in the financial year meets or exceeds the prescribed threshold; those with annual duty payments below that threshold are not required to file. When required, the ER-4 must be submitted annually by the statutory due date in the succeeding year. If an assessee previously filed but is now exempt, they should notify their Range Officer in writing with reasons for not filing.</description>
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      <description>Filing of the ER-4 Annual Financial Information Statement is required only for assessees whose aggregate excise duty paid through PLA and/or Cenvat in the financial year meets or exceeds the prescribed threshold; those with annual duty payments below that threshold are not required to file. When required, the ER-4 must be submitted annually by the statutory due date in the succeeding year. If an assessee previously filed but is now exempt, they should notify their Range Officer in writing with reasons for not filing.</description>
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