TYPE
OF RETURN
|
PERIODICITY
|
DUE
DATE FOR FILING
|
WHO
CAN FILE
|
ER-1
|
Monthly
|
10th
|
Manufacturers
of Central Excise, other than those who file ER-2 or ER-3 returns
|
ER-2
|
Monthly
|
10th
|
Manufacturers
who are 100% EOUs(Export Oriented Units) and are removing goods into the
domestic tariff area
|
ER-3
|
Quarterly
|
20th of completed quarter
|
Manufacturers
availing exemption on the basis of value of their annual clearance,
manufacturer of processed yarn, unprocessed fabrics falling under chapters 50
through 55,58 or 60 of the Central Excise Tariff or manufacturers of
readymade garments.
|
ER-4
|
Yearly
|
30th
November
|
Annual
Financial information statement to be submitted by manufacturers who paid excise
duty >Rs. 1crore in the preceding financial year.
|
ER-5
|
Yearly
|
30th April
|
Annual return of information relating to principal
inputs used in the manufacture of finished goods. Filed by manufacturers who
paid excise duty >Rs. 1crore in the preceding financial year
|
ER-6
|
Monthly
|
10th
|
Monthly
return of information relating to principal inputs on which cenvat credit was
availed. Filed by manufacturers who paid excise duty exceeding Rs. One crore
in the preceding financial year.
|
Dealer
|
Quarterly
|
15th of month succeeding completed
quarter
|
Filed by registered first stage and second stage
dealers giving details of the invoices issued by them and documents based on
which credit passed on.
|
ST-3
|
Half Yearly
|
25th April/25th October
|
Filed by Service Tax assessee
|
PENALTY/LATE
FEE
REDUCTION/WAIVER OF PENALTY
Where the gross amount of service tax payable is nil, the Central Excise officer may, on being satisfied that there is sufficient reason for not filing the return, reduce or waive the penalty.
SURRENDER THE SERVICE TAX REGISTRATION
As per Notification No. 05/2006-ST, in case any assessee has discontinued his/her business and has to surrender the service tax registration and upon submitting the application for cancellation of registration the Superintendent of Central Excise shall ensure that the assessee has paid all monies due to the Central Government. As per the procedure, the assessee has to file the return for at least two immediately preceding half years. Normally, in such a case, the assessee, due to discontinuation of his/her business, stops filing the returns. Now, as a result of the amended provisions relating to penalty for non-submission/ delayed submission of returns, the assessee in such cases could end up in paying the penalty portion which will be manifold the service tax liability.
Contributed by Miss Pooja Aggarwal
