|
| 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 |
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