Returns by EOU/SEZ Units:
Return to be filed by Hundred per cent Export Oriented Undertaking/Units in Special Economic Zones is the E.R.2 Return, notified by Notification No. 49/2001-Central Excise (N.T.) dated 26.6.2001 [Refer rule 17 discussed in subsequent pages for more details].
The various returns to be filed by different categories of central excise assessees and their respective due dates are given in the following table:
| Form of Return | Category of assessee | Periodicity | Due date |
| ER-1
[Return under rule 12(1)] |
All assessees except SSI | Monthly | By 10th day of the following month |
| ER-2
[Return under rule 17(3)] |
EOUs | Monthly | By 10th day of the following month |
| ER-3
[Return under proviso to Rule 12(1)] |
Assessees eligible for SSI concession (even if he does not avail the concession) | Quarterly | By 10th day of the month following the respective quarter |
| ER-4
[Annual Financial Information Statement under rule 12(2)] |
Assessees paying duty of ` 1 crore or more per annum either through PLA or CENVAT or both together | Annually | By 30th November of the succeeding year |
| ER-5
[Declaration with regard to principal inputs under rule 9A(1) and 9A(2) of the CENVAT Credit Rules, 2004 (CCR)] |
Assesses paying duty of ` 1 crore or more per annum (either through PLA or CENVAT or both together) and manufacturing goods under specified tariff headings | Annually | By 30th April of the current year (e.g. declaration for 2013-14 is to be filed by 30.4.2013). |
| ER-6
[Return of principal inputs under rule 9A(3) of CCR] |
Assessees required to submit ER-5 declaration | Monthly | By 10th day of the following month |
| ER-7
[Annual Installed Capacity Statement under Rule 12(2A)] |
All assessees, except manufacturers of biris without aid of machines, matches without aid of power and reinforced cement concrete pipes | Annually | By 30th April of the succeeding financial year (e.g. statement for 2013-14 should be submitted by 30.4.2014) |
| ER-8
[Return under fourth proviso to Rule 12(1)] |
(i) Assessees paying 1%/2% excise duty
(ii) Assessees availing exemption in respect of goods like coal, fertilizers, jewellery etc. under Notification No. 12/2012 CE dated 17.03.2012 and not manufacturing any other goods |
Quarterly | By 10th day of the month following the respective quarter |
| Form as per Notification No. 73/2003 CE(NT)
[Return of CENVATABLE invoices issued under rule 9(8) of CCR] |
Registered dealers | Quarterly | By 15th day of the month following the respective quarter |