Revised format of ER-1
X X X X Extracts X X X X
X X X X Extracts X X X X
....ners of Central Excise & Customs All Director Generals All Commissioners of Customs & Central Excise All Commissioners of Customs& Central Excise (Appeals) [email protected] Subject: Revised format of ER-1 & ER-3 returns reg; *** Sir/Mad....
X X X X Extracts X X X X
X X X X Extracts X X X X
....ion from a large taxpayer who has opted for LTU. Table at Sr. No. 4 seeks information regarding the clearance details of intermediate goods without payment of duty under sub-rule (1) of rule 12BB of the Central Excise Rules, 2002. Similarly, table at Sr. No. 5, seeks details of intermediate goods received from other premises under sub-rule (1) of rule 12 BB of the Central Excise Rules, 2002. (i....
X X X X Extracts X X X X
X X X X Extracts X X X X
....lized towards interunit transfer by a large taxpayer has been sought in the return. Similarly, changes have been made in the said table to capture the details of self-adjustment of excess duty paid through CENVAT credit account. Other details such as credit taken on imported inputs, and credit taken on imported capital goods, are also being sought from all central excise assessees. 2. Similar c....
X X X X Extracts X X X X
X X X X Extracts X X X X
....1/ER- 3 4. Receipt of the Circular may be acknowledged. 5. Hindi version will follow. Yours faithfully, &nbs....
TaxTMI