TMI BlogAmends from ER-1 and ER-3 Central Excise ReturnsX X X X Extracts X X X X X X X X Extracts X X X X ..... mendments in the notification of the Ministry of Finance (Department of Revenue), No.23/2006-Central Excise (N.T) dated the 12 th October, 2006 published in the Gazette of India vide G.S.R. 630(E) of the same date, with effect from the first day of April, 2008, namely: - In the said notification,- (I) in Form E.R-1,- (i) in the table given at serial number 3, after columns (3) and (5), the following columns (3A) and (5A) shall respectively be inserted, namely:- "Opening balance Closing balance (3A) (5A)" ; (ii) for the table given at serial number 8, the following table shall be substituted, namely:- "8. Details of CENVAT credit taken and utilised.- Sl. No ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n input services 8 Credit taken from inter-unit transfer of credit by a large taxpayer* 9 Credit taken under sub-rule(2) of rule 12BB of Central Excise Rules, 2002* 10 Total credit available 11 Credit utilised for payment of duty on goods 12 Credit utilised when inputs or capital goods are removed as such ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s (3) and (5), the following columns (3A) and (5A)shall respectively be inserted, namely:- "Opening balance Closing balance (3A) (5A)"; (ii) for the table given at Serial number 6, the following table shall be substituted, namely:- "6. Details of CENVAT credit taken and utilised.- Sl. No Details of credit CENVAT (Rs) AED (TTA) (Rs) NCCD (Rs) ADE levied under clause 85 of Finance Act, 2005 (Rs) Additional duty of customs levied under section 3 (5) of the Customs Tariff Act, 1975 Education Cess on excisable goods (Rs) Secondary and Higher Education Cess on Excisable goods (Rs) Service Tax (Rs) Education ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... are removed as such 11 Credit utilised for payment of amount in terms of Rule 6 of CENVAT Credit Rules, 2004. 12 Credit utilised for other payments 13 Credit utilised for payment of tax on services 14 Closing balance (iii) in the table given at serial number 7, after the last row, the following row shall be inserted, namely:- ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
