|
|
|
Sr. No. |
Return |
CATEGORY
|
PERIOD |
Due Date |
|
1. |
ER-1 |
All Assessees (Non
SSI) |
Monthly |
By 10th of
succeeding month |
|
2. |
ER-2 |
EOUs |
Monthly |
By 10th of
succeeding month |
|
3. |
ER-3 |
SSI Units |
Quarterly |
By 20th of
succeeding quarter |
|
4. |
ER-4 |
Units paying More
than 1 crore
duty(CENVAT + PLA) |
Annually |
By 30thof Nov. of
the succeeding year |
|
5. |
ER-5 |
Units paying More
than 1 crore
duty(CENVAT + PLA) |
Annually |
By 3oth April of
succeeding year |
|
6. |
ER-6 |
Units paying More
than 1 crore
duty(CENVAT + PLA) |
Monthly |
By 10th of
succeeding month |
|
7. |
ER-7 |
All assessees |
Annually |
30th April of the
succeeding year |