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Seeks to specify return forms ER-1 & ER-3 under rule 12 of Central Excise Rules, 2017 and rule 11 (5) of CENVAT Credit Rules, 2017 in supersession of Notification No. 16/2011-CE (NT)

Central Excise - 23/2017 - Dated:- 9-8-2017 - GOVERNMENT OF INDIA MINISTRY OF FINANCE (DEPARTMENT OF REVENUE) NOTIFICATION No. 23/2017 - Central Excise (N.T.) New Delhi, the 9th of August, 2017 G.S.R. 1007 (E). - In exercise of the powers conferred by rule 12 of the Central Excise Rules, 2017 and sub-rule (5) of rule 11 of the CENVAT Credit Rules, 2017 and in supersession of the notification of the Government of India, Ministry of Finance (Department of Revenue), number 16/2011-Central Excise (N .....

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cisable goods and availment of CENVAT credit for the Month 1. Central Excise Registration number: 2. GST Registration number: 3. Name of the assessee: 4. Details of the manufacture, clearance and duty payable: CETSH No. Description of goods Unit of quantity Opening balance Quantity manufactured Quantity cleared Closing Balance Assessable Value (1) (2) (3) (4) (5) (6) (7) (8) Duty Notification availed Serial Number in Notification Rate of duty (adv) Rate of duty (Specific) Duty payable Provisiona .....

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ent of duties on excisable goods during the month (vide. Details furnished under Column No. 3 in S.No. (5) of the Return Less: Utilization towards other payments made during the month (vide. Details furnished under S.No. (8) of the Return) Closing balance 7. 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) Additio .....

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sed for payment of amount in terms of Rule 6 of CENVAT 9 Credit utilised for other payment 10 Closing balance 8. Details of other payments made: Payments Amount paid (Rs) Challan BSR code Source document Account current Credit account No. date No. date (1) (2A) (2B) (3A) (3B) (4) (5A) (5B) Arrears of duty under rule 8 Other arrears of duty Interest payment under rule 8 Other interest payments Misc. payments Total 9. Self-Assessment Memorandum: a) I hereby declare that the information given in th .....

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and Signature of the Range Officer with Official Seal) INSTRUCTIONS 1. In case more than one item is manufactured, additional row may be inserted in each table, wherever necessary. For giving information about the details of production and clearance, payment of duty and CENVAT credit availed and utilised month wise, the respective tables may be replicated. 2. If a specific product attracts more than one rate of duty, then all the rates should be mentioned separately. For example: If a product i .....

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able at serial number 3, the words Export under Bond may be mentioned. 5. If a specified product attracts different rates of duty, within the same month, then such details should be separately mentioned. For example: On the 10th of a month, the effective rate of duty leviable for the product is changed, then the details relating to production, clearance and 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. 6. 8-digit -Num .....

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he same quantity code must be used for showing clearance figures. 9. In column (6) of Table at serial number 3, the assessable value means, a) where goods attract ad valorem rate of duty, the value under section 4 of Central Excise Act, 1944 (1 of 1944); b) where goods are covered under section 4A of the Act, the assessable value as worked out under MRP after allowing deductions as provided under section 4A of the Act; c) in case of goods for which the tariff value is fixed, such tariff value; d .....

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ection 136 of the Finance Act, 2001(as amended) ADE on specified products ADE on specified products as levied under Clause 85 of the Finance Bill, 2005 10. In Tables at serial numbers 3 and 6 the Other duties paid/payable, as applicable, may be mentioned as per the following sequence. 11. In column (10) in Table at serial number 3, indicate the effective rates of duty. Columns which are not applicable, may be left blank. 12. Goods cleared under compounded levy scheme, indicate the aggregate duty .....

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ate challans should be used for pre-deposit of duty for the purpose of appellate remedy, for paying dues for approaching Settlement Commission and for other payments. 15. In column (5) of Table at serial number 9, specify the Order-in-Original number and date relating to the payment of arrears of duty and of interest, the period for which the said interest has been paid. For other miscellaneous payments, mention the source document number and date. Miscellaneous payment includes penalty, redempt .....

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AT credit, by an assessee eligible to avail of the exemption under a notification based on the value of clearances in a financial year, the following form shall be used, namely:- Form E.R.-3 Original/Duplicate [See rule 12 of the Central Excise Rules, 2017 and rule 11(5) of CENVAT Credit Rules, 2017] [To be submitted by the assessees falling under proviso to rule 12 of the Central Excise Rules, 2017] M M Y Y Y Y Return of excisable goods and availment of CENVAT credit for the Month 1. Central Ex .....

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NVAT Other Duties 5. Details of duty paid on excisable goods: Duty code Credit Account (Rs) Account Current (Rs) Challan BSR Code Total duty paid (Rs.) (2+3) No. date (1) (2) (3) (4A) (4B) (5) (6) CENVAT Other duties 6. Abstract of ACCOUNT-CURRENT (Cash payment).- Summary particulars Amount in Rs. (1) (2) Opening Balance Add: TR-6/ GAR-7 Challan payments made in the month (in aggregate) Total amount available Less: Utilization towards Payment of duties on excisable goods during the month (vide. .....

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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 on imported inputs 5 Total credit 6 Credit utilised for payment of duty on excisable goods 7 Credit utilized when inputs subjected to duty of excise in post GST era are removed as such 8 Credit utilised for payment of amount in terms of Rule 6 of CENVAT 9 Cred .....

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d 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. to S.No. _ were issued. Date: Place: (Name and signature of Assessee or authorized signatory) ACKNOWLEDGEMENT M M Y Y Y Y Return of excisable goods and availment of CENVAT credit for the month of D D M M Y Y Y Y Date of receipt Name and Signature of the Range Officer with Official Seal INSTRUCTIONS 1. Indicate the .....

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y. For example: If a product is cleared at full rate of duty to the local market and at a concessional /nil rate of duty for earthquake relief, then the details for each category of clearance must be separately mentioned. 4. The term CENVAT used at serial numbers 3, 4 and 6 refer to the Basic Excise Duty and the term Other duties refers duties including AED, SED, NCCD, Cesses etc 5. In case the goods are cleared for export under Bond, the details of clearance may be mentioned separately. Under t .....

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the month. 7. 8-digit CETSH Number may be indicated without any decimal point. 8. Wherever quantity codes appear, indicate relevant abbreviations as given below. Quantities Abbreviations Quantities Abbreviations Centimetre(s) cm Metre(s) m Cubic centimetre(s) cm3 Square metre(s) m2 Cubic metre(s) m3 Millimetre(s) mm Gram (s) g Metric tonne mt Kilogram kg Number of pairs pa Kilolitre kl Quintal q Litre(s) l Tonne(s) t Thousand in number Tu Number u 9. Where the duty is specific and is charged ba .....

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lue is fixed, such tariff value; d. in case of specific rated goods, the aggregated invoice value of the goods excluding all taxes; e. in case of combination of ad valorem and specific duties, the transaction value under section 4 of the Act; f. in case of exports under Bond, the ARE-1/ARE-2/invoice value. The abbreviations and expressions used to denote a particular type of duty are as below: CENVAT- Duty of Excise leviable as per First Schedule to Central Excise Tariff Act, 1985 (5 of 1986). N .....

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