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Excise Return ER – 8 – Components of ER- 8 Form

Introduction:

Return of excisable goods cleared @ 1% or @ 2% duty for the quarter.

From: MMMYYYY  To MMMYYYY

  1. The first part of the form has to be filled with
  • Registration number

2. The second part of the form has

  • Name of the Assessee

3. In the third part of the form, Details of the manufacture, clearance, and duty payable have to be mentioned.

  1. No
  2. CETSH NO.
  3. Description of goods
  4. Unit of quantity
  5. The serial number of notification No.1/2011- C.E. or No.12/2012 – C.E.
  6. Opening balance
  7. Quantity manufactured
  8. Quantity cleared
  9. Closing balance
  10. Assessable Value (Rs.)
  11. Excise duty payable @1% or @ 2%
  12. Total Duty payable

 

4. In Forth part of the form, Details of input services credit have to be mentioned.

  1. Opening balance
  2. Cenvat credit taken during the quarter
  3. Credit utilized during the quarter

 

5.   In the fifth part of the form, Details of duty paid on excisable goods:

  1. Duty
  2. Duty paid using
  3. Duty paid
  4. Total
  5. Challan
  6. Date
  7. Bank code
  8. Branch
  9. Code
  10. Input services credit
  11. In cash
  12. duty paid
  13. No
  14. Code

Details of other payments made

  1. Payments
  2. Amount (Rs.)
  3. Challan No.
  4. Date
  5. Bank Code
  6. Branch Code Remarks

Self- assessment memorandum

Self-Assessment memorandum has to be filled as below

 

  1. a) I hereby declare that the information given in this Return is true, correct, and complete in every respect and that I am authorized to sign on behalf of the assessee
  2. b) During the quarter, total Rs. _________________ was deposited vide GAR7 Challans (copies enclosed).
  3. c) During the quarter, invoices bearing S. No ._______to S.No _____were issued
  4. d) The date and place have to be mentioned and the name and signature of the Assessee or Authorized Signatory.

 

The acknowledgment part has to be signed.

The Return of excisable goods cleared @ 1% or @ 2% duty for the quarter From MMMYYYY To MMMYYYY has to be mentioned.

  1. The date of receipt has to be mentioned in DDMMYY

 

The last part of the form has Instructions mentioned

To know more, find your ER-8 form here: ER-8