Problems In Filling ER-7 returns by New Registrant – Will Board do something before 30th April?
PIYUSH Sha from Ahmedabad sent us this mail:
Form ER - 7 is an annual return of Annual Installed Capacity Statement. As per Rule 12(2A) (a) of the Central Excise Rules, 2002, every assessee has to file Annual Installed Capacity Statement by 30th of April of the succeeding financial year. In the said statement, the assessee is required to declare annual production capacity of the factory vis – a –vis details of main plants and machinery. It is also to declare details of the supplier of electricity, contract demand of electricity, Meter No., details of generator etc.
This return has to be filed electronically except by the units located in Uttaranchal and Himachal Pradesh and availing exemption Notification No. 49/2003 - CE & 50/2003 - CE both dated 10/06/2003
The Revenue had issued Notification No. 26/2009 - CE(NT) dated 18/11/2009, under sub rule (b) of Rule 12(2A) of Central Excise Rules, 2002, giving exemption to the manufacturer of Biris and Matches (manufactured without the aid of machines) and falling under tariff item No. 24031031 & 3605 respectively. By virtue of this notification, the manufacturers of reinforced cement concrete pipes falling under heading 6810 are also exempted from filling ER - 7 Return.
Thus all assesses have to file ER - 7 return except manufacturers of Biris & Matches (Without the aid of machines) and Reinforced Cement Concrete Pipes. Further, all assesses except for those whose units located in Uttaranchal and Himachal Pradesh would file ER - 7 Return electronically.
There is no exemption for any newly registered assessee.
Therefore, new units registered in the last financial year i.e. in 2011 - 2012 would file their first ER - 7 return. If they are not located in Uttaranchal and Himachal Pradesh, they would file ER - 7 return electronically before 30/04/2012.
However, the server does not allow filing ER - 7 return to the new units! On the contrary it shows error message that “Cannot File Return for the Assessees who Registered in Assessment Year” What does this mean?
Are new units compulsorily exempted from filing their first return?
Are new units compulsorily exempted from filing their return electronically?
Since the range officers are not accepting ER - 7 returns in paper format, what should these units do?