Seeks to specify return forms ER-1 & ER-3 under rule 12 of Central Excise Rules, 2017 and rule 11 (5) of CENVAT Credit Rules, 2017 in supersession of Notification No. 16/2011-CE (NT)

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...., 2017 and rule 11(5) of CENVAT Credit Rules, 2017) Return of excisable goods and availment of CENVAT credit for the Month 1. Central Excise Registration number: 2. GST Registration number: 3. Name of the assessee: 4. Details of the manufacture, clearance and duty payable: CETSH No. Description of goods Unit of quantity Opening balance Quantity manufactured Quantity cleared Closing Balance Assessable Value (1) (2) (3) (4) (5) (6) (7) (8) Duty Notification availed Serial Number in Notification Rate of duty (adv) Rate of duty (Specific) Duty payable Provisional assessment number (if any) (9) (10) (11) (12) (13) (14) (15) CENVAT Other duties 5. Details of duty paid on excisable goods: Duty code Credit Account (Rs) Account Current (Rs) Challan BSR Code Total duty paid (2+3) No. date (1) (2) (3) (4A) (4B) (5) (6) CENVAT Other duties 6. Abstract of ACCOUNT-CURRENT (Cash payment): Summary particulars Amount in Rs. (1) (2) Opening Balance Add: TR-6/GAR-7 Challan payments made in the month (in aggregate) Total amount available Less: Utilization towards payment of duties on excisable goods during the month (vide. Details furnis....

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....oduct attracts more than one rate of duty, then all the rates should be mentioned separately. For example: If a product is cleared at full rate of duty to the local market and at a concessional /nil rate of duty for earthquake relief, then the details for each category of clearance must be separately mentioned. 3. The term 'CENVAT' used at serial numbers 3, 6 and 8 refer to the Basic Excise Duty and the term 'Other duties' refers duties including -----------------etc. 4 In case the goods are cleared for export under Bond or Letter of undertaking, the details of clearance may be mentioned separately. Under the columns (8) and (9) of table at serial number 3, the words 'Export under Bond' may be mentioned. 5. If a specified product attracts different rates of duty, within the same month, then such details should be separately mentioned. For example: On the 10th of a month, the effective rate of duty leviable for the product is changed, then the details relating to production, clearance and payment of duty need to be mentioned separately for the period up to 9th of the month and from 10th to the end of the month. 6. 8-digit ----------------Number may be indicated without any dec....

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....ment. 14. The details of the challans for duty payment should be mentioned in Table at Sr.No. 6. In Table at S.No.9, separate challans should be used for pre-deposit of duty for the purpose of appellate remedy, for paying dues for approaching Settlement Commission and for other payments. 15. In column (5) of Table at serial number 9, specify the Order-in-Original number and date relating to the payment of arrears of duty and of interest, the period for which the said interest has been paid. For other miscellaneous payments, mention the source document number and date. Miscellaneous payment includes penalty, redemption fine, and pre-deposit. 16. In the Tables at serial numbers 6 and 9, the BSR codes of the Bank branch should be indicated when the instructions to this effect are issued. 17. Additional information required to be given only by a large taxpayer defined under sub-rule (ea) of rule 2 of the Central Excise Rules, 2002, who has opted to operate as large taxpayer has been indicated with an asterix*. (B) for quarterly return for production and removal of goods and other relevant particulars and CENVAT credit, by an assessee eligible to avail of the exemption under a noti....

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....ted to duty of excise in post GST era are removed as such 8 Credit utilised for payment of amount in terms of Rule 6 of CENVAT 9 Credit utilised for other payment 10 Closing balance 8. Details of other payments made: Payments Amount Paid (Rs.) Challan BSR Code Source document. Account current Credit account No. Date No date (1) (2A) (2B) (3A) (3B) (4) (5A) (5B) Arrears of duty under rule 8 Other arrears of duty Interest payment under rule 8 Other interest payments Misc. Payments Total 9. Self- assessment memorandum: a) I hereby declare that the information given in this Return is true, correct and complete in every respect and that I am authorised to sign on behalf of the assessee. b) During the month, total Rs. was deposited vide TR 6 Challans (copies enclosed). c) During the month, invoices bearing S.No. to S.No. _ were issued. Date: Place: (Name and signature of Assessee or authorized signatory) ACKNOWLEDGEMENT M M Y Y Y Y Return of excisable goods and availment of CENVAT credit for the month of D D M M Y Y Y Y Date of receipt Name and Signature of the Range Officer with Official Seal INSTRUCTIONS 1. Indicate the 15-digit PAN ....

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....able value as worked out under MRP after allowing deductions as provided under section 4A of the Act; c. in case of goods for which the tariff value is fixed, such tariff value; d. in case of specific rated goods, the aggregated invoice value of the goods excluding all taxes; e. in case of combination of ad valorem and specific duties, the transaction value under section 4 of the Act; f. in case of exports under Bond, the ARE-1/ARE-2/invoice value. The abbreviations and expressions used to denote a particular type of duty are as below: CENVAT- Duty of Excise leviable as per First Schedule to Central Excise Tariff Act, 1985 (5 of 1986). NCCD - National Calamity Contingent Duty leviable under section 136 of the Finance Act, 2001(as amended). ADE- Additional duty of Excise on Motor Spirit and High Speed Diesel leviable under section 111 of the Finance (No. 2) Act, 1998 and section 133 of the Finance Act, 1999 respectively. ADE on specified products- ADE on specified products as levied under Clause 85 of the Finance Bill, 2005. 11. In Tables at serial numbers 3 and 4 the 'Other duties' paid/payable, as applicable, may be mentioned as per the following sequence. NCCD ADE AD....