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Excise Return – ER1 Return Filing, Format, Eligibility & Rule

Introduction

The Government of India vide Notification No 26/2005-Central Excise (N.T.) prescribed the form E.R.-1 to be filled with excise authorities, by all the assessees on a monthly basis for production and removal of goods and other relevant particulars and CENVAT credit.

What is ER1?

ER-1 IS Monthly return for production and removal of goods and other relevant particulars and CENVAT credit. For large unit, submit on 10th Of following month. You can run the report for a plant for a particular month. The system displays and prints the various sections of the form for a Registration Number of a plant for a particular month.

What are the use case of ER1?

  1. To access the report, run transaction J2IER1.
  2. Enter the selection criteria. This is based on the Excise Group, Plant and a particular month.
  3. Enter the Last Utilization Period. This is the period during which the excise duty credit has been used for the particular month. If you do not specify a period here, the system reads the last utilization period.
  4. You can enter the General Ledger Account Number for the different service taxes. If you enter the Account Number, the system checks the amount against that service tax and prints it on the header of the form.
  5. Select the section of the form that you want to display and print. For a complete ER1 reporting, you must print all the sections.

Who are eligible?

In central excise, manufacturer who are availing or eligible for availing SSI exemption up to 1.5 crores and turnover of such unit in the previous year does not exceed Rs. 4 crores. – required to file return in ER-3 format. All other units are regular units – required to file return in ER-1 format.

What are the exceptions?

  • A manufacturer can avail full exemption upto Rs. 150 lakhs and pay normal duty thereafter and can avail Cenvat credit on inputs after crossing exemption limit of turnover of Rs. 150 lakhs in the financial year, or
  • A manufacturer has the option not to avail the exemption and instead pay the normal rate of duty and avail Cenvat credit.
  • Exception is available any time during the year, but this option once availed cannot be withdrawn during the financial year.

Contents:

  1. Central Excise Registration number
  2. GST Registration number
  3. Name of the assessee
  4. Details of the manufacture, clearance and duty payable
  5. Details of duty paid on excisable goods
  6. Abstract of ACCOUNT-CURRENT (Cash payment)
  7. Details of CENVAT credit taken and utilized
  8. Details of other payments made
  9. Self-Assessment Memorandum

Find Your ER-1 Form here:ER-1