CALENDAR OF VARIOUS RETURNS TO BE FILED UNDER CENTRAL EXCISE LAW |
Sr |
Return |
CATEGORY |
PERIOD |
Due Date |
|---|---|---|---|---|
1 |
ER-1 |
Non-SSI Units |
Monthly |
By 10th of succeeding month |
2 |
ER-2 |
EOUs |
Monthly |
By 10th of succeeding month |
3 |
ER-3 |
SSI Units |
Quarterly |
By 10th of succeeding quarter |
4 |
ER-4 |
Unit paying more than 1 cr duty (Cash+Credit) |
Annually |
By 30th of Nov. of the succeeding year |
5 |
ER-5 |
Unit paying more than 1 cr duty (Cash+Credit) |
Annually |
By 3oth April of succeeding year |
6 |
ER-6 |
Units paying more than 1 cr duty (Cash+Credit) |
Annually |
By 10th of succeeding month |
7 |
ER-7 |
All Units |
Annually |
By 30th April of the succeeding year. |
8 |
ER-8 |
Units paying duty @2% Adv |
Quarterly |
By 10th of succeeding month |
9 |
CEC |
Clean Energy Cess |
Monthly |
By 10th of succeeding month |
10 |
DLR |
All Registered Dealers |
Quarterly |
By 15th of succeeding quarter |