TaxTMI 
TaxTMI 
Seeks to specify return ER-2 under rule 23 (3) of Central Excise Rules, 2017 and rule 11 (3) of CENVAT Credit rules, 2017 in supersession of Notification No. 24/2008-CE (NT)
X X X X Extracts X X X X
X X X X Extracts X X X X
....T.), dated the 23rd May, 2008 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R. 398 (E), dated the 23rd May, 2008, the Central Board of Excise and Customs hereby specifies the following Form of monthly return in respect of goods manufactured, goods cleared and receipt of inputs and capital goods, for the purposes of the said rules, namely :- 1. Monthly Return for hundred per cent export-oriented undertakings in respect of goods manufactured, goods cleared and receipt of inputs and capital goods. Form E.R.-2 Original/Duplicate 1. M M Y Y Y Y Return to be submitted by EOU/STP/EHTP/BTP unit for the month of : Central Excise Registration number: Letter of Permission number and ....
X X X X Extracts X X X X
X X X X Extracts X X X X
....ports up to the month in the current financial year (Rs.) Cumulative FOB value of exports up the month for the block of 5 years (Rs.) Effective rate Duty paid (Rs.) (1) (2) (3) (4) (5) (6) (7) (8) (9) (10) 4 C. Details of Duty Paid: Sl. No. Duties Credit Account (Rs.) [Paid through CENVAT Credit] Credit Account (Rs.) [Paid through Cash/Bank] Challan BSR code Total duty Paid (Rs.) No. Date (1) (2) (3) (4) (5) (6) (7) 1. CENVAT 2. Other duties 3. Export duties 5. Abstract of Account - Current (Cash/ Bank payment): Summary Amount in Rs. (1) (2) Opening Balance Add: TR-6/ GAR-7 Challan payments made in the month (in aggregate) Total aLess: Utilization towards Payment of duties on goods cleared during....
X X X X Extracts X X X X
X X X X Extracts X X X X
....Import Indigenous Opening balance Received (including Inter unit transfer) during the month Cleared as such into DTA Cleared under Inter Unit transfer Destroyed Closing Balance 8. Details of CENVAT credit taken and utilized: S.No. Details of credit CENVAT (Rs) NCCD (Rs) ADE levied under clause 85 of Finance Act, 2005 (Rs) Additional duty of customs levied under section 3(1) of the Customs 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....
X X X X Extracts X X X X
X X X X Extracts X X X X
....d Signature of the Assessee or Authorized signatory) Place: Date: ACKNOWLEDGEMENT E.R. 2-Return for the month of M M Y Y Y Y D D M M Y Y Y Y (Name and Signature of the Range Officer with Official Seal) INSTRUCTIONS 1. Indicate the 15-digit PAN based central excise registration number against Sl. No. 1 and the name against Sl. No. 2 as appearing in the Registration Certificate issued by the Central Excise authorities. Letter of Permission number and date may be furnished in Sl. No. 1 as issued by the Development Commissioner. 2. In case more than one item is manufactured, additional rows may be inserted in each table, wherever necessary. For giving information about the details of production and clearance, payment of d....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... accordance with provisions of the Foreign Trade Policy under which such clearances are made. The clearances of goods, which are not similar, cleared under the same provision of the Foreign Trade Policy, should also be specified separately. Further, the details of clearance in the table would also include clearance in DTA which are counted for fulfillment of NFE. For example: If a product is cleared under Para 6.8 (a) and Para 6.8 (h) of FTP, then the details of clearance must be separately mentioned. If the product A and product B are cleared under Para 6.8 (a) of FTP, such clearances are to be separately mentioned. (iv) In column No. (14) and (21), the effective rate is the final duty rate calculated in the manner provided under Central....
X X X X Extracts X X X X
X X X X Extracts X X X X
....-deposit of duty for the purpose of appellate remedy and for other type of payments shall be mentioned in the Table at Sl. No. 9. 11. In column No. (5) of the Table at Sl. No. 9, specify the Order-in-Original number and date relating to the payment of arrears of duty and of interest. For other miscellaneous payments, mention the source document number and date. Miscellaneous payments include penalty, redemption fine and Pre-deposit. 12. In the Table at Sl. No. 4C and 9, the BSR codes of the Bank branch should be indicated. 13. The 5 years block period shall be reckoned from the date of commencement of production of the Unit as specified under Para 6.5 read with Para 6.6 (a) of the FTP. 14. The abbreviations and expressions used in this ....