Periodic returns under Central Excise:Purpose and Periodicity of Variou Excise Returns :
All assesse are required to file returns mandatorily through e-filling , irrespective of the payment of excise Duty through ACES
| Form of return | Description | Tax Payer | Time Limit |
| ER-1 | Monthly | Manufacturer ( Return for production and Removal of goods and CENVAT Credit to be filed in duplicate ) | 10th of the following month from the end of the relevant month |
| ER-2 | Monthly | EOU ( The purpose is to give details of excisable goods manufactured and inputs/capital goods received in the Unit.) | 10th of the following month from the end of the relevant month |
| ER-3 | Quarterly | SSI (Returns for clearance of goods and CENVAT Credit to be filed by SSI units and other units required to file quarterly return claiming clearance based exemption ) | 10th of the following month from the end of the relevant quarter w.e.f. 1.4.2010 |
| ER-4 | Annual Financial Information Statement | Duty paid including Cenvat Credit >=100lakhs in the previous year | Annually by 30th November of next year |
| ER-5 | Information relating to principal inputs statement | Annual declaration of information relating to principal inputs to be filed by assessee paying duty of Rs 100 lakhs or more | Annually by 30th April for the current year |
| ER-6 | Monthly input and output | Return of information relating to principal inputs to be filed by assessee paying duty of Rs 100 lakhs or more. | 10th of the following month from the end of the relevant month |
| ER-7 | Annual Installed Capacity Statement | Every assessee file the annual installed capacity statement declaring the annual production capacity of the factory for every financial year. | 30th April of the succeeding Financial Year |
| ER-8 | Quarterly | An assessee is availing the exemption under N.T.1/2011 dt. 1-3-2011 namely paying duty @1% or 2% as the case may be and does not manufacture any other products. | 10th of the following month from the end of the relevant quarter. For the year end quarter 31st March. |
Note- Where any return as specified above is submitted after due date ,the assessee shall pay the following fees for delay in submission of above returns-
- Calculated @ Rs.100 per day
- Subject to maximum of Rs.20000