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ER - 4 RETURN FILIING REQUIRED OR NOT, Central Excise

Issue Id: - 109441
Dated: 24-11-2015
By:- Nitin Patel

ER - 4 RETURN FILIING REQUIRED OR NOT


  • Contents

DEAR SIR

WE ARE DUTY PAYMENT (PLA + CENVAT) IN 2013-2014 IS RS.144 LAC WE ARE SUBMIT ER- 4 RETURN LAST YEAR (2014-15) OUR DUTY PAYMENT IS (PLA + CENVAT) RS. 96 LACS SO WE ARE REQUIRED FILE ER- 4 RETURN FOR THE YEAR 2014-15

Posts / Replies

Showing Replies 1 to 4 of 4 Records

Page: 1


1 Dated: 24-11-2015
By:- Neeraj Sharma

Yes, Now if you pay duty payment is 10 Lacs from PLA +Cenvat then ER-4 is applicable. In your case you pay duty ₹ 96 Lacs then you should file ER-4 on or before 30-nov-2015 for the year 2014-15.


2 Dated: 24-11-2015
By:- Rajagopalan Ranganathan

Sir,

As per Notification No. 17/2006-CE (NT) dated 1.8.2006 as amended those assessees who paid duty of excise less than 100 lakhs rupees during the financial year to which Annual Financial Information Statement relates need not file the same in form E.R. 4. since your total payment of duty for the year 2014-15 you need not file the said return for the year 2014-15. Since you have filed this return for the year 2013-14 please inform your Range Officer through a letter giving reasons for not filing the same for the year 20014-15.


3 Dated: 24-11-2015
By:- Mahir S

Form of Return

Description

Who is required to file

Time limit for filing return

ER-4[rule 12(2) of Central Excise Rules]

Annual Financial Information Statement

Assessees paying duty of Rs one crore or more per annum either through PLA or Cenvat or both together

Annually by 30th November of succeeding year


4 Dated: 8-12-2015
By:- Ganeshan Kalyani

I agree with Rajagopalan sir and Mahir sir reply.


Page: 1

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