Procedure for electronic filing of Central Excise returns - CBEC clarifies
APART from assessees who have paid more than ten lakhs rupees as excise duty, the following categories are also required to file electronic returns from 1.6.2010.
1. Annual Financial Information Statement (ER4) for Manufacturers who have paid Central Excise duty of Rs . 10 Lakh or more.
2. ER 2 returns by EOU manufacturers who have paid Central Excise duty of Rs . 10 Lakh or more.
3. Quarterly returns by registered dealers.
4. Annual Declaration relating to principal inputs (ER5) by Manufacturers who have paid Central Excise duty of Rs. 10 Lakh or more.
5. Monthly Return of information relating to principal inputs (ER6 ).
Now Board wants the field officers to provide all assistance to the assessees and dealers so as to help them in adopting the new procedure. Board also wants the CCs and Commissioners to sensitise concerned officers and the trade regarding the instructions.
CBEC Circular No. 926/16/ 2010 - CX., Dated: May 28, 2010