Saturday, April 21, 2012

DUE DATE FOR FILING EXCISE RETURN SERVICE TAX RETURNS


on Saturday, April 21, 2012




















Type of Return
Periodicity
Due Date For Filing
Who Can File
ER-1
Monthly
10th
Manufacturers of Central Excise, other than those who are required or entitled to file ER-2 or ER-3 returns
ER-2
Monthly
10th
Manufacturers who are 100% EOUs(Export Oriented Units) and are removing goods into the domestic tariff area
ER-3
Quarterly
20th of completed quarter
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.
ER-4
Yearly
30th November
Annual Financial information statement to be submitted by manufacturers who paid duty of excise more than Rs.One crore in the preceding financial year.
ER-5
Yearly
30th April
Annual return of information relating to principal inputs used in the manufacture of finished goods. Filed by manufacturers who paid duty of excise more than Rs. One crore in the preceding financial year
ER-6,
Monthly
10th
Monthly return of information relating to principal inputs on which cenvat credit was availed. Filed by manufacturers who paid duty of excise in excess of Rs.One crore in the preceding financial year.
Dealer
Quarterly
15th of month succeeding completed quarter
Filed by registered first stage and second stage dealers giving details of the invoices issued by them and documents based on which credit passed on.
ST-3
Half Yearly
25th April/25th October(read note given below also)
Filed by Service Tax assessees(read note also)

Service Tax return period for Financial year 2012-13 First half yearly period has been reduced to 01.04.12 to 30.06.2012  and 01.07.12 to 30.09.2012 For More details read the link.

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  1. SIR, PL TELL ME I HAVE SERVICE FOR RS. 48LAC IN FIN. YEAR 2010-11 BUT STILL (31.03.12) RECD. ONLY 22 LAC. NOW I FILE SERVICE TAX RETURN ON DUE BASIS OR RECEIPT BASIS.

    ReplyDelete
    Replies
    1. Till 01.07.2011 it was on receipt basis after that it was on invoice based except in case of 8 professional services .

      In your case the amount is related to Fy 2010-11 , so to this amount old rule on receipt basis apply.

      Further rules are no simple so please go through details

      read here

      http://www.simpletaxindia.net/2011/04/point-of-taxation-rules-2011-analysis.html

      Further from 01.04.2012 if services provided is up to 50 lakh then you can pay taxes on receipt basis

      http://www.simpletaxindia.net/2012/03/service-tax-on-receipt-50-lakh-point-of.html

      Delete
  2. TELL ME SERVICE TAX IS APPLICABLE ON DUE BASIS OR RECEIPT BASIS

    ReplyDelete
    Replies
    1. rules are no simple so please go through details

      read here

      http://www.simpletaxindia.net/2011/04/point-of-taxation-rules-2011-analysis.html

      Further from 01.04.2012 if services provided is up to 50 lakh then you can pay taxes on receipt basis

      http://www.simpletaxindia.net/2012/03/service-tax-on-receipt-50-lakh-point-of.html

      Delete
  3. sir isse revamp karne ki jarurat hai shayad ER3 ko v by the 10th file karna hai so pls if true then rectify it.

    ReplyDelete
  4. In aces.gov.in the same message is coming that we have to wait till the new modified version of st-3 comes. So how can we file the returns for 1.04.2012 to 30.06.2012?

    ReplyDelete
  5. Are ER-5 and ER-6 applicable irrespective of the duty paid in the preceding year???

    ReplyDelete
  6. What is the penalty for late filling of excise return ?

    ReplyDelete
  7. Sir,

    We are supplying material to a party (spare parts division of OEM)& they are registered with Excise Department as a manufacturer whether our product will be MRP Based or not.

    Please reply Its very urgent matter.

    ReplyDelete
  8. What is the last date for filling the Service Tax Second quarter for the year 2012-13?

    ReplyDelete
  9. What is the consequences if we are liable to file ER-4, ER-5, ER-6 but not filed by us.. due to unawareness.

    ReplyDelete
  10. May i know sir who is applicable to follow the reverse machenism of service tax

    ReplyDelete
  11. Sir, could you please tell when the New ST3 form will be available for the month of July-Sept.2012 & Oct-Mar.2013 in the Aces Website since the last date has already been announced?Kindly help.

    ReplyDelete
  12. what is the due date for ER-5 for FY - 2012-13? ER-5 represents current year or previous year. Pl tell

    ReplyDelete
  13. Sir,my client got ST registration on 22/02/2013 and he filed Q1 & Q2 i.e April-June(below Rs.10lakhs) & July-Sept,2012(Rs25lakhs) on 30/04/2013. He has service tax payable i.e adjusted against CENVAT Credit within the quarter after adjustment balance CENVAT c/f to next quarter. Next day Q1 return was rejected by DEPT due to Return has been rejected for the following errors :
    "System does not allow filing of return for period prior to the date of registration". What shall I do? and Sir pls suggest Can I adjust service tax against to cenvat credit prior to the date of registration, It was objected by the Dept.

    ReplyDelete
  14. I had a query regarding excise duty
    Whether in this particular case its applicable or not??
    Suppose a manufacturer collects plastic bags from garbage. Then reprocess these plastic bags into garbage bags
    Reprocess is done in two process
    First converts plastic bags collected from garbage into Material A - on job work basis
    Second converts Material A into garbage bags - this is done by him Whether excise duty applicable or not??
    I even got a notification wherein - the above can be exempt but not sure
    Link - http://www.cbec.gov.in/ub1213/ce12-2012.pdf
    See Sr No 147 Chapter heading 3901 to 3914 - pg 19
    Do comment on an urgent basis

    ReplyDelete
  15. when is the due date for filing return for first quarter 2013-14?

    ReplyDelete
  16. I took service tax regn. on july 2013.but I had tax liability for the year 2012 - 2013 then i remitted tax with interest and filed return for that date.dept demanded to remit penalty for late filing of return. Did I get any exemption?

    ReplyDelete