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
.... 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 date: 2. GST Registration number: 3. Name of the assessee: &....
X X X X Extracts X X X X
X X X X Extracts X X X X
....value of exports 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 t....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... Consumption (Qty.) Cleared as such into DTA Inter unit transfer, if any Wastage or Destroyed (Qty.) Closing Balance (Qty.) Qty. Value (Rs.) Qty. Value (Rs.) (11) (12) (13) (14) (15) (16) (17) 7. Details of duty free Capital goods received by the unit: Particulars Value (Rs.) Import Indigenous Opening balance R....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... 3. Amount of duty paid on debonding of goods 4. Arrears of duty under rule 8 of Central Excise Rules, 2002 5. Other arrears of duty 6. Interest payments under rule 8 of Central Excise Rules, 2002 7. Other interest payments 8. Miscellaneous payments 9 Total 10. 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....
X X X X Extracts X X X X
X X X X Extracts X X X X
....nd 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. (iii) In column No. (7), the details of clearances of goods should be specified separately in 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 Excise notification applicable to goods produced or manufactured in an EOU/EHTP/STP unit and brought to any other place in India. (v) Where the duty rate is specific and is charged based on specified unit quantity, the....