Form E.R.1, Monthly return for production and removal of goods and other relevant particulars and CENVAT Credit

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Form E.R.1
Monthly return for production and removal of goods and other relevant particulars and
CENVAT Credit
Original/Duplicate
(See Rule 12 of the Central Excise Rules, 2002 and rule 9 (7) of CENVAT Credit Rules, 2004)
Return of excisable goods and availment of CENVAT credit for the Month
Large Taxpayer Unit opted for (name of the city)*.- _________
1. Registration number .-
2. Name of the
Assessee .-
3. Details of the manufacture, clearance and duty payable.-
CETSH NO. Description
of goods
Unit of
quantity
Opening
Balance
Quantity
manufactured
Quantity
cleared
Closing
Balance
Assessable
Value
(Rs.)
(1) (2) (3) (3A) (4) (5) (5A) (6)
Duty Notification
availed
Serial
number in
Notification
Rate of
duty (adv)
Rate of duty
(specific)
Duty
payable
Provisional
assessment
number (if
any)
(7) (8) (9) (10) (11) (12) (13)
CENVAT
Other
Duties
4. Clearance details of inter unit transfer of intermediate goods without payment of duty under
sub-rule(1)of rule 12BB*.-
Registration
number of the
recipient unit
Name and
address of the
recipient
premises
CETSH NO. Description
of goods sent
Unit of Quantity Quantity
cleared
(1) (2) (3) (4) (5) (6)
5. Receipt details of intermediate goods received from other premises under sub-rule(1)of rule
12BB*.-
Registration
number of
sender
premises
Name and
address of the
sender premises
CETSH
NO.
Description
of goods
received
Unit of Quantity Quantity
received
(1) (2) (3) (4) (5) (6)
6. Details of duty paid on excisable goods.-
Duty code Credit Account
(Rs)
Account
Current
(Rs.)
Challan BSR
code
Total duty
paid (2+3)
No. date
(1) (2) (3) (4A) (4B) (5) (6)
CENVAT
Other
Duties
7. Abstract of ACCOUNT-CURRENT (Cash payment).-
Summary particulars Amount in Rs.
(1) (2)
Opening Balance
Add: TR-6/ GAR-7 Challan payments made in the month (in
aggregate)
Add*:Adjustment of the excess duty paid during previous
period under subrule (2) of rule 12BB (incase of LT)
Total amount available
Less: Utilization towards Payment of duties on excisable
goods during the month (vide. Details furnished under
col.no.3 in Sl.No.(6) of the Return)
Less Utilization towards Other Payments made during the
month (vide. Details furnished under Sl.No.(9) of the Return)
Closing balance
8. Details of CENVAT credit taken and utilized.-
Sl.
No
Details of credit CENVAT
(Rs)
AED
(TTA)
(Rs)
NCCD
(Rs)
ADE
levied
under
clause 85
of
Finance
Act, 2005
(Rs)
Additional
duty of
customs
levied under
section 3
(5) of the
Customs
Tariff Act,
1975
Education
Cess
on
excisab
le
goods
(Rs)
Second
ary and
Higher
Educati
on Cess
on
Excisab
le
goods
(Rs)
Service
Tax
(Rs)
Education
Cess on
tax-able
services
(Rs)
Secondary
and
Higher
Educati
on
Cess on
Taxable
services
(Rs)
(1) (2) (3) (4) (5) (6) (7) (8) (9) (10) (11)
1 Opening
balance
2 Credit taken on
inputs on
invoices issued
by manufacturer
3 Credit taken on
inputs on
invoices issued
by Istor 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 ealers
6 Credit taken on
imported
capital goods
7 Credit taken on
input services
8 Credit taken
from inter-unit
transfer of
credit by a
large taxpayer*
9 Credit taken
under subrule(
2) of rule
12BB of
Central Excise
Rules, 2002*
10 Total credit
available
11 Credit utilised
for payment of
duty on goods
12 Credit utilised
when inputs or
capital goods
are removed as
such
13 Credit utilised
for payment of
amount in
terms of Rule 6
of CENVAT
Credit Rules,
2004.
14 Credit utilised
for other
payment
15 Credit utilised
for payment of
tax on services
16 Credit utilised
towards interunit
transfer of
credit by a
large taxpayer*
17 Closing
balance
9. Details of other payments made.-
Payments Amount paid (Rs) Challan BSR code Source
document.
Account
current
Credit
Account
No. date
No date
(1) (2A) (2B) (3A) (3B) (4) (5A) (5B)
Arrears of duty
under rule 8
Other arrears of
duty
Interest payment
under rule 8
Other interest
payments
Misc. payments
Total
10. Self-Assessment Memorandum.-
a) I hereby declare that the information given in this return is true, correct and complete in every
respect and that I am authorised to sign on behalf of the assessee.
b) During the month, total Rs. __________________________ was deposited vide TR6 Challans
(copies enclosed) .
c) During the month, invoices bearing S.No. _____ to ______ were issued.
d) During the month, transfer challans under rule 12BB of the Central Excise Rules, 2002 bearing
S. No.____ to _____, and transfer challan under rule 12A of the CENVAT Credit Rule, 2004
bearing S. No.______ to ______were issued. *
(Name of the Assessee or Authorised signatory)
Place :
Date :
*Applicable only for large taxpayers defined under Rule 2(ea) of the Central Excise Rules, 2002
and who has opted to operate as Large Taxpayer.
ACKNOWLEDGMENT
M M
Y Y Y Y
Return of excisable goods and availment of CENVAT credit for the
month of
D D
M M
Y Y Y Y
Date of Receipt
(Name and Signature of the Range Officer with Official Seal)
INSTRUCTIONS
1. The large taxpayer may indicate the Large Taxpayer Unit authority viz. Delhi, Mumbai,
Kolkata, Bangalore or Chennai under which the large taxpayer has opted. Indicate the 15-digit PAN
based registration number and the name as appearing in the Registration Certificate
2. In case more than one item is manufactured, additional row may be inserted in each table,
wherever necessary. For giving information about the details of production and clearance, payment of
duty and CENVAT credit availed and utilised month wise, the respective tables may be replicated.
3. If a specific product attracts more than one rate of duty, then all the rates should be
mentioned separately.
For example: If a product is cleared at full rate of duty to the local market and at a concessional /nil
rate of duty for earthquake relief, then the details for each category of clearance must be separately
mentioned.
3A. The term ‘CENVAT’ used at serial numbers 3,6 and 8 refer to the Basic Excise Duty and the
term ‘Other duties’ refers duties including AED, SED, NCCD, Cesses, etc.
4 In case the goods are cleared for export under Bond or Letter of undertaking, the details of
clearance may be mentioned separately. Under the columns (8) and (9) of table at serial number 3,
the words ‘Export under Bond’ may be mentioned.
5. Incase the intermediate goods are cleared by a large taxpayer under sub rule (1) of rule
12BB, the details of such clearances may be mentioned separately. Under columns (8) and (9) of the
table at serial number 3, the words ‘inter unit transfer by large taxpayer under rule 12BB (1) ’ may be
mentioned. There is no need to give the value for such inter unit transfers.
6. Details at serial number 4 and 5 are to be provided only by a large taxpayers defined under
sub-rule (ea) of rule 2 of the Central Excise Rules, 2002 who have opted to operate as large taxpayer
to provide break up of the intermediate goods that are either transferred or received.
7. If a specified product attracts different rates of duty, within the same month, then such details
should be separately mentioned.
For example: On the 10th of a month, the effective rate of duty leviable for the product is changed,
then the details relating to production, clearance and payment of duty need to be mentioned
separately for the period up to 9th of the month and from 10th to the end of the month.
8. 8-digit CETSH Number may be indicated without any decimal point.
9. Wherever quantity codes appear, indicate relevant abbreviations as given below.
Quantities Abbreviations Quantities Abbreviations
Centimetre(s) cm Metre(s) m
Cubic centimetre(s) cm3 Square metre(s) m2
Cubic metre(s) m3 Millimetre(s) mm
Gram(s) g Metric tonne mt
Kilogram kg Number of pairs pa
Kilolitre kl Quintal q
Litre(s) l Tonne(s) t
Thousand in number Tu Number u
10. Where the duty is specific and is charged based on specified unit quantity, the same quantity
code must be used for showing clearance figures.
11. In column (6) of Table at serial number 3, the assessable value means,
(a) where goods attract advalorem rate of duty, the value under section 4 of Central Excise Act,
1944 (1 of 1944);
(b) where goods are covered under section 4A of the Act, the assessable value as worked out
under MRP after allowing deductions as provided under section 4A of the Act;
(c) in case of goods for which the tariff value is fixed, such tariff value;
(d) in case of specific rated goods, the aggregated invoice value of the goods excluding all taxes;
(e) in case of combination of advalorem and specific duties, the transaction value under section 4
of the Act;
(f) in case of exports under Bond, the ARE-1/ARE-2/invoice value.
The abbreviations and expressions used to denote a particular type of duty are as below:
CENVAT Duty of Excise leviable as per First Schedule to Central Excise Tariff Act,
1985 (5 of 1986).
SED Special Excise Duty leviable as per Second Schedule to Central Excise
Tariff Act, 1985 (5 of 1986).
NCCD National Calamity Contingent Duty leviable under section 136 of the
Finance Act, 2001(as amended).
AED (TTA) Additional Duty of Excise leviable under Additional Duties of Excise
(Textile and Textile Articles) Act, 1978 (40 of 1978).
SAED Special Additional Excise Duty leviable under section 147 of the Finance
Act, 2002.
ADE Additional duty of Excise on Motor Spirit and High Speed Diesel leviable
under section 111 of the Finance (No. 2) Act, 1998 and section 133 of the
Finance Act, 1999 respectively.
ADE on specified
products
ADE on specified products as levied under Clause 85 of the Finance Bill,
2005.
Education Cess on
excisable goods
Education Cess on excisable goods leviable under section 91 read with
section 93 of Finance (No. 2) Act, 2004 (23 of 2004).
Service Tax Service tax leviable under section 66 of the Finance Act, 1994 (32 of
1994).
Cess Cess leviable under different Cess enactments
Secondary & Higher
Education Cess on
Excisable goods
Secondary and Higher Education Cess on Excisable goods leviable under
clause (126) read with clause (128) of the Finance Bill, 2007, which by
virtue of the declaration made in the said Finance Bill under the
Provisional Collection of Taxes Act, 1931 (16 of 1931), has the force of
law
12. In Tables at serial numbers 3 and 6 the ‘Other duties’ paid/payable, as applicable, may be
mentioned as per the following sequence.
SED
NCCD
AED(TTA)
SAED
ADE
ADE on specified products levied
under clause 85 of Finance Act,
2005
Education Cess on Excisable goods
CESS
Secondary and Higher Education
Cess on Excisable goods
13. In column (10) in Table at serial number 3, indicate the effective rates of duty. Columns which
are not applicable, may be left blank.
14. Goods cleared under compounded levy scheme, indicate the aggregate duty payable in
column (12) of Table at serial number 3 as per the compounded levy scheme. The columns not
applicable may be kept blank.
15. In case the goods are assessed provisionally, the details may be given separately in Table at
serial number 3. In column (13) of Table at serial number 3, specify the Unique Identification number
mentioned in the order for Provisional Assessment.
16. The details of the challans for duty payment should be mentioned in Table at Sr.No. 6. In
Table at S.No.9, separate challans should be used for pre-deposit of duty for the purpose of appellate
remedy, for paying dues for approaching Settlement Commission and for other payments.
17. In column (5) of Table at serial number 9, specify the Order-in-Original number and date
relating to the payment of arrears of duty and of interest, the period for which the said interest has
been paid. For other miscellaneous payments, mention the source document number and date.
Miscellaneous payment includes penalty, redemption fine, and pre-deposit.
18. In the Tables at serial numbers 6 and 9, the BSR codes of the Bank branch should be
indicated when the instructions to this effect are issued.
19. Additional information required to be given only by a large taxpayer defined under sub-rule
(ea) of rule 2 of the Central Excise Rules 2002, who has opted to operate as large taxpayer has been
indicated with an asterix*
-----------------------

 

The above information is a part of Import Export Training course online


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