TaxTMI 
TaxTMI 
ER 4 ANNUAL RET - REG
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....R 4 ANNUAL RET - REG<br> Query (Issue) Started By: - venkat eswaran Dated:- 21-11-2015 Last Reply Date:- 23-11-2015 Central Excise<br>Got 5 Replies<br>Central Excise<br>Dear All we are mfg co and main factory in location and another unit in separate location [ different range and division] . My query is we have to file ER4 Annual Return for both units or only the main unit? Since this return is....
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.... based on Financial figrues Balance sheet and P& L is combined only. Pl give ur views Thanks in advance Venkat Reply By Mahir S: The Reply: Sir, You have to file ER4 Reply By Mahir S: The Reply: Sir, You have to file ER4 returns separately for both the units falling under different range and division, as the excise registration/ECC no. of both the units are different. Reply By Swapneswar ....
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....muduli: The Reply: Dear MR Venkt Yes you have to file separate ER-4 return for both location. Your concern is your Balance Sheet, P & L prepared combined but as per excise both units are two separate entity. So you need to filed separately. Reply By KASTURI SETHI: The Reply: Sh. Venkat eswaran Ji, During audit I have observed that if any company (whether Ltd. or Pvt. Ltd.) has four units and....
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.... they are separately registered, first of all they prepare Balance Sheets (including P & L Account) separately for each unit. Thereafter, they convert into one consolidated Annual Report/Balance Sheet. Since you have to prepare separate Balance Sheet for both, there should be no problem in filing separate ER-4 Annual Return for both units. Since registration is separate, separate Annual Return ER-....
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....4, is requirement of law. Both Sh. Mahir S.and Sh.Swapneswar Muduli have rightly advised you. Reply By Ganeshan Kalyani: The Reply: Yes each unit prepares separate P&L and Balance Sheet and thereafter it is complied and consolidated at Head Office to file one single turn under Income Tax. The individual P&L and Balance Sheet can be referred to file the excise return. This is my view. Thanks Kastu....
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....ri sir for sharing your views. My view is in line with your reply.<br> Discussion Forum - Knowledge Sharing ....