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Excise Return ER – 2 – Components of ER- 2 Form

Components of Form E.R.-2

Form ER-2 is for Original/Duplicate Monthly Return for hundred percent export-oriented undertakings in respect of goods manufactured, goods cleared and receipt of inputs and capital goods.

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

1. The Return that is to be submitted by EOU/STP/EHTP/BTP unit for the month has to be entered in the format of MM YYYY
2. The Central Excise Registration number which has been received when made the registration has to be submitted.
3. The number and date on which letter of permission received should also be entered.

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

1. Name of the assesses has to be mentioned here
2. The Address of the registered unit:

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

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

1. Sl. No.
2. Description of goods
3. CETSH No.
4. Unit of Qty.
5. Opening Balance Quantity
6. Manufactured Details of clearance Physical Exports Deemed exports under Para 6.9 of FTP DTA clearances Qty. Value (Rs.) Qty. Value (Rs.) Qty. Value (Rs.) Closing Balance.

Under the Details of clearances in DTA and deemed exports and duty payable, The following details has to be furnished.

1. Sl. No.
2. Deemed exports under Para No. of FTP
3. DTA Clearances has to be filled – This is under which goods cleared into DTA

Under 4A of the form Details of clearances in DTA and deemed exports and Duty Payable is mentioned:

1. Sl. No.
2. Para Number of FTP under which goods cleared into DTA
3. Description of Goods to be mentioned.
4. CETSH Number has to be mentioned.CETSH is Central Excise Tariff Sub-Heading which is a 8 Digit number.
5. CTSH Number should be mentioned next six-digit level of the Harmonised Commodity Description and Coding System.
6. The Unit of quantity to be entered
7. The cleared quantity in the unit has to be mentioned,
8. The value in Rupees for cleared quantity.

BCD on like imported goods

The following details have to be mentioned

1. Tariff Rate
2. Customs Notification
3. C.Ex. (EOU) Notification
4. Effective Rate
5. BCD amount payable in rupees.
CVD equivalent to Total duties leviable as the duty of excise on like imported goods
1. Tariff Rate No.
2. C.Ex. Notification No
3. C.Ex. Notification SI. No
4. C.Ex. (EOU) Notification No
5. C.Ex. (EOU) Notification SI. No
6. Effective Rate
7. CVD amount Payable in Rupees
8. SAD in rupees
9. Other Duties in Rupees
10. Total CENAVAT Payable.

Under 4B Following is to be mentioned

All the details about the Details of Physical Exports and export duty paid if any has to be mentioned.

1. Sl. No.
2. Description of Goods
3. CTSH number to be entered
4. The Unit of quantity
5. The Unit of quantity exported
6. FOB value of exports for the month in Rupees.

Under Export Duty:

1. Effective Rate
2. Duty paid in rupees
3. Cumulative FOB value of exports up to the month in the current financial year paid in rupees
4. Cumulative FOB Value of exports up to the month for the block of 5 years in rupees

Under 4C Following is to be mentioned

1. SI.No has to be mentioned.
2. Duties need to be mentioned separately for
• CENAVAT
• Other Duties
• Export Duties
3. Credit Account (Rs.) [Paid through CENVAT Credit]
4. Account Current (Rs.) [Paid through Cash/ Bank
5. Number and Date for Challan Rate.
6. BSR code has to be entered.
7. Total Duty has to be Paid mentioned in rupees.

Under Fifth part Abstract of Account -Current (Cash/ Bank payment)

The following details have to be furnished in this part of the form.
1. Summary Amount in Rs. (1) (2) Opening Balance
2. Add TR-6/ GAR-7 Challan payments made in the month (in aggregate) .
3. Total amount available
4. Less: Utilization towards Payment of duties on goods cleared during the month [Vide Details furnished under column No. (3) of the Table at Sl. No. 4C of the Return] .
5. Less Utilization towards Other Payments made during the month [Vide Details furnished under column No. (2A) of the Table at Sl. No. 9 of the Return]
6. Closing balance.

Under 6 A. Details of duty-free indigenous Inputs received by the unit

The following details have to be furnished

1. Receipt Provisions under which during the month inputs received and its SI.No
2. Description of goods
3. CETSH No.
4. Unit of Qty
5. Provisions under which Inputs received.
6. The C.Ex Notification Number-Central Excise Notification number and Provisions of FTP has to be mentioned.
7. Opening Balance (Qty.)
8. Under Receipt during the month
• Qty.
• Value (Rs.)
• Duty foregone (Rs.)

Has to be mentioned

Under 6 A, The Details of duty-free indigenous Inputs received by the unit and Corresponding details have to be mentioned.

1. SI.No
2. Description of goods
3. CETSH No.
4. Unit of Qty
5. Provisions under which inputs received
a. C.EX Notification
b. Provisions Of Ftp
To be mentioned as well.
6. Opening Balance (Qty.)
7. Receipt during the month
a. Quantity
b. Value in Rupees
c. Duty Foregone in Rupees.
has to be mentioned.

The second part of the table must have

1. Consumption (Qty)
2. Cleared as such into DTA Inter unit transfer, if
a) (Qty.) Qty. Value (Rs.) Qty.
b) Value (Rs.)
3. Wastage or Destroyed(Qty.)
4. Closing Balance (Qty.)

Under 6B Following has to be mentioned.

It covers details of duty-free Imported Inputs received by the unit:

1. Sl. No.
2. Description of goods
3. CETSH No.
4. CTSH No.
5. Under Provision details,
a) Customs Notification No.
b) Provisions of FTP
6. Opening Balance (Qty.)
7. Receipt during the month has to be provided with
• Qty. Value (Rs.)
• Duty foregone (Rs.)
1. Consumption (Qty.)
2. Cleared as such into DTA
a) Qty.
b) Value (Rs.)
Inter unit transfer, if any
a) Qty (Rs.)
b) Value (Rs.)
3. Wastage or Destroyed (Qty.)
4. Closing Balance (Qty.)

Under Part 7 Details of duty-free Capital goods received by the unit.

The following details to be mentioned Import and Indigenous Category.
1. Particulars Value (Rs.)
2. Import Indigenous
3. Opening balance
4. Received (including Inter unit transfer) during the month
5. Cleared as such into DTA
6. Cleared under Inter Unit transfer
7. Destroyed
8. Closing Balance

Under Part 8, Details of CENVAT credit availed and utilized:

1. Opening balance
2. Credit taken on inputs on invoices issued by manufacturers
3. Credit taken on inputs on invoices issued by Ist or IInd stage dealers
4. Credit taken on imported inputs
5. Credit taken on capital goods on invoices issued by manufacturers or by Ist or IInd stage dealers
6. Credit taken on imported capital goods
7. Credit taken on input services
8. Total credit available
9. Credit utilized for payment of duty on goods
10. Credit utilized when 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
12. Credit utilized for other payment
13. Credit utilized for payment of tax on services
14. Closing balance

Under Part 9. Details of other payments made have to be filled.

1. Amount paid equal to duty foregone on the inputs used for the goods cleared into DTA which are exempted from customs duties [in terms of Proviso to Para 3 of notification
No. 52/2003- Customs and 2nd Proviso to Para 6 of notification No. 22/2003-Central Excise both dated 31.03.2003]
2. Amount paid equal to anti-dumping duty forgone on inputs cleared as such into DTA or inputs used in the manufacture of goods cleared into DTA
3. Amount of duty paid on debonding of goods
4. Arrears of duty under rule 8 of Central Excise Rules, 2002
5. Other arrears of duty
6. Interest payments under rule 8 of Central Excise Rules, 2002
7. Other interest payments.
8. Miscellaneous payments
9. Total
10. Amount paid (Rs.)
a) Account current (paid in cash/bank)
b) Account [Paid through CENVAT Credit]
11. Challan No and Date.
12. BSR code
13. Source Document Number and Date

Under Part 10 Self- Assessment Memorandum has to file along with the Acknowledgement

The other Instructions which has been mentioned in the form have to be read and details to be further recorded.

To Find more, Open your ER-2 Form here: ER-2