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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....Rule 12 of the Central Excise Rules, 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)                           &....

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....;       5 Total credit           6   Credit utilised for payment of duty on excisable goods           7   Credit utilized when inputs subjected 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   &nb....

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....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 decimal point. 7. Wherever quantity codes appear, indicate relevant abbreviations as given below. Quantities Abbreviations Quantities Abbreviations Centimetre(s) cm Metre(s) m Cubic centimetre(s) cm3 Square metre(s) m2 Cubic metre(s) m3 Millimetre(s) mm Gram(s) g Metric tonne mt Kilogram kg Number of pairs pa Kilolitre kl Quintal q Litre(s) l Tonne(s) t Thousand in number Tu Number u 8. Where the duty is specific and is charged based on specified unit quantity, the same quantity code must be used for showing clearance figures. 9. In column (6) of Table at serial number 3, the assessable value means, a) where goods attract ad valorem rate of duty, the value under section 4 of Central Excise Act, 1944 (1 of 1944); b) where goods are covered under section 4A of the Act, the....

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....ect 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 notification based on the value of clearances in a financial year, the following form shall be used, namely:- Form E.R.-3 Original/Duplicate [See rule 12 of the Central Excise Rules, 2017 and rule 11(5) of CENVAT Credit Rules, 2017] [To be submitted by the assessees falling under proviso to rule 12 of the Central Excise Rules, 2017]   M M Y Y Y Y Return of excisable goods and availment of CENVAT credit for the Month             1. Central Excise Registration number:                               2. GST Registration number:        ....

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....Tariff Act, 1975 (Rs) Additional duty of customs levied under section 3(5) of the Customs Tariff Act, 1975 (Rs)   (1) (2) (3) (4) (5) (6) 1 Opening           2   Credit of excise duty taken on inputs on invoices issued by manufacturer           3   Credit of excise duty taken on inputs on invoices issued by 1st or IInd stage dealer           4   Credit of CVD taken on imported inputs           5 Total credit           6   Credit utilised for payment of duty on excisable goods           7   Credit utilized when inputs subjected 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     &n....

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....and clearance, payment of duty and CENVAT credit availed and utilised month wise, the respective tables may be replicated. 3. If a specific product 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. 4. The term 'CENVAT' used at serial numbers 3, 4 and 6 refer to the Basic Excise Duty and the term 'Other duties' refers duties including AED, SED, NCCD, Cesses etc 5. In case the goods are cleared for export under Bond, 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. 6. 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 ....