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Excise Return ER – 3 – Components of ER – 3 Form

Components of Form E.R.-3

Form ER-3 is for Quarterly return for clearance of goods and CENVAT Credit. This is to be submitted by the assessees falling under proviso to rule 12 of the Central Excise Rules, 2002

In the first part of the form the following details to be filled in

1. Return of excisable goods and availing of CENVAT credit for the month of in the format of MM YYYY
2. The next part is provided for The Registration number

In the second part of the form the following details to be filled inĀ 

The name of the Assess also should be entered

In the third part of the form the following details to be filled in

Under The Details of manufacture and clearance of goods and Duty payable, the following details have to be filled.

1. CETSH NO.
2. Description of goods
3. Unit of quantity
4. Opening Balance
5. Quantity manufactured
6. Quantity cleared
7. Closing Balance
8. Assessable Value (Rs.)

Under the same part, Other details like

1. Duty Notification availed
2. Serial number in Notification
3. Rate of duty (adv)
4. Rate of duty (specific)
5. Duty payable
6. Provisional assessment number (if any)
Has to be filled.

All the details have to be filed for CENAT AND Other duties as well in the form.

Under Part 4 Details of duty paid on excisable goods has to be filled

1. Duty code
2. Credit Account (Rs.)
3. Account Current (Rs.)
4. Challan Both Number, Date has to be mentioned.
5. Total duty paid (Rs.) (2+3)

Under Part 5 Details for Abstract of ACCOUNT-CURRENT (Cash payment).

Details should be filled in along with an Amount in Rupees.

1. Summary particulars
2. Opening Balance
3. Add: TR-6/ GAR-7 Challan payments made in the month (in aggregate)
4. Total amount available
5. Less: Utilization towards Payment of duties on excisable goods during the month (vide. Details furnished under col.no.3 in Sl.No.(4) of the Return)
6. Less Utilization towards Other Payments made during the month (vide. Details furnished Under Sl.No.(7) of the Return)
7. Closing balance

Under Part 6 Details of CENVAT credit taken and utilized is to be filled.

The following details have to be filled

1. Sl. No
2. Details of credit
Under the details of credit, there are 14 components against which all the details have to be entered.

a) Opening balance

b) Credit took on inputs on invoices issued by manufacturers

c) Credit taken on inputs on invoices issued by Ist or IInd stage dealers

d) Credit taken on imported inputs

e) Credit took on capital goods on invoices issued by manufacturers or by Ist or IInd stage dealers

f) Credit took on imported capital goods

g) Credit taken on input services

h) Total credit available

i) Credit utilized for payment of duty on goods

j) Credit utilized when

k) Inputs or capital goods are removed as such 11 Credit utilized for payment of the amount in terms of Rule 6 of CENVAT Credit Rules, 2004.

l) Credit utilized for other payments

m) Credit utilized for payment of tax on services

n) Closing balance

3. CENVAT (Rs)

4. AED (TTA) (Rs)

5. NCCD (Rs)

6. ADE levied under clause 85 of Finance Act, 2005 (Rs)

7. Additional duty of customs levied under section 3 (5) of the Customs Tariff Act, 1975

8. Education Cess on excisable goods (Rs)

9. Secondary and Higher Education Cess on Excisable goods (Rs)

10. Service Tax (Rs) Education Cess on taxable services (Rs)

11. Secondary &Higher Education Cess on Taxable e service s (Rs)

Part 7 of the form has to enter with details related to other payments made.

The following details have to be entered against different kind of Payments as mentioned in the form

1. Payments

2. Under the Payments Category the details have to be filed for various payments type as follows
a) Arrears of duty under rule 8
b) Other arrears of duty
c) Interest payment under rule 8
d) Other interest payments
e) Misc. Payments
3. Amount Paid (Rs.)
4. Account Credited
5. Credited Account
6. Challan Number and Date
7. BSR Code
8. Source Document with Number and Date.

PART 8 of the form has the Self- assessment memorandum with the name and signature of the Assessor Authorised Signatory.

There is also an Acknowledgement of the Return of excisable goods and availing of CENVAT credit for the month should be mentioned in the MMYYYY Format.

The Other Instructions are also mentioned in the form

Find Your Form here: ER-3