Sandeep Ahuja & Co.

Established in the year 1986, we are a leading chartered accountancy firm based in Delhi & NCR rendering comprehensive professional services which include statutory audit, internal audit, direct tax, transfer pricing, GST, bank audit, propriety audit, cost accounting, internal financial controls and risk advisory.

Friday, April 3, 2015

DUE DATES FOR FILING OF EXCISE & SERVICE TAX RETURNS APRIL,2015 AND IN FINANCIAL YEAR 15-16


Excise returns  to be filed on line with Periodicity & Due Date:
Type of Return
Due Date For Filing
Periodicity
Who has to File
ER-1
10th
Monthly
Manufacturers of Excisable Products, other than those who are filing ER-2 or ER-3 returns for the month of March,2015
ER-2
10th
Monthly
Manufacturers who are 100% EOUs and are removing goods into the domestic tariff area for the month of March,2015
ER-6

10th
Monthly
Monthly return relating to principal inputs on which Cenvat credit is availed. Filed by manufacturers who paid Excise duty in excess of Rs.One crore in the preceding financial year for the month of March,2015
Dealers
15th of month succeeding quarter
Quaterly
Filed by registered first stage and second stage dealers giving details of the invoices issued by them and on which credit passed on for the Quarter Ended on 31.03.2015
ER-3
20th of completed quarter
Quaterly
Manufacturers availing exemption on the basis of value of their annual clearance, manufacturer of processed yarn, unprocessed fabrics falling under chapters 50 through 55,58 or 60 of the Central Excise Tariff or manufacturers of readymade garments. For the Quarter Ended on 31.03.2015
ST-3
25th April
Half Yearly
Filed by Service Tax assesses. Due for the period from 1.10.2014 to 31.03.2015
ER-5

30th April
Yearly
Annual return of information relating to principal inputs used in the manufacture of finished goods to be filed by manufacturers who paid Excise duty more than Rs. One crore in the preceding Fin.Year
For the FY 14-15
ER-7

30th April
Yearly
An annual installed capacity statement declaring the annual production capacity of the factory for the previous financial year to which the statement relates for Financial Year 14-15
ST-3

25th October
Half Yearly
Filed by Service Tax assesses. Due for the period from 1.04.2015 to 30.09.2015
ER-4
30th November
Yearly
Annual Financial information statement to be submitted by manufacturers who paid Excise duty more than Rs.One crore in the preceding Fin.Year.
ER-1 / ER-2/ ER-3 - Monthly return for production and removal of goods and other relevant particulars including CENVAT credit.
ER-5 Can be amended any number of times but latest by 30th November of the Current Financial year for which ER-5 return was filed.
ST-3 Return of service Tax Once submitted cannot be amended, however it can be revised within 90 days of the filing of Original ST-3

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