Due date for payment of duty in case of SSIs:

In case of an assessee eligible to avail the exemption under a Notification based on the value of clearances in a financial year (SSIs), the duty on goods cleared during a quarter shall be paid:

S.No.	Case	Due date for payment of duty
1	If the duty is paid electronically through internet banki	6th day of the month following that quarter.
2	In any other case	5th day of the month following that quarter.
3	In the case of goods removed during the month of March	31st day of March

Availability of the relaxation: Above relaxation is available to a unit who is “eligible” to claim SSI exemption regardless of whether he actually claims it or opts to pay duty. Further, the said relaxation is available to an “eligible” unit for the entire financial year even if it crosses the limit of ` 400 lakh (aggregate value of clearances) in the current financial year.

Meaning of eligible: An “eligible” unit is one whose aggregate value of clearances did not exceed ` 400 lakh in the preceding financial year.