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CBEC notifies return forms ER-1 & ER-3 under Central Excise Rules & CENVAT Credit Rules

[TO BE PUBLISHED IN THE GAZETTE OF INDIA, EXTRAORDINARY, PART II, SECTION 3, SUB-SECTION (i)]

GOVERNMENT OF INDIA

MINISTRY OF FINANCE

(DEPARTMENT OF REVENUE)

New Delhi, the 9 th of August, 2017

NOTIFICATION

No. 23/2017 – Central Excise (N.T.)

G.S.R.___ (E). – In exercise of the powers conferred by rule 12 of the Central Excise Rules, 2017 and sub-rule (5) of rule 11 of the CENVAT Credit Rules, 2017 and in supersession of the notification of the Government of India, Ministry of Finance (Department of Revenue), number 16/2011-Central Excise (N.T.), dated the 18th July, 2011, published vide G.S.R. 541(E), dated the 18th July, 2011, the Central Board of Excise and Customs hereby specifies the following Forms for the purposes of the said rules, namely :-

(A) for monthly return for production and removal of goods and other relevant particulars and CENVAT credit, the following form shall be used, namely :-

Form E.R-1

Instructions to fill Form E.R-1

(B) for quarterly return for production and removal of goods and other relevant particulars and CENVAT credit, by an assessee eligible to avail of the exemption under a notification based on the value of clearances in a financial year, the following form shall be used, namely:-

Form E.R.-3

Instructions to fill Form E.R.-3

(C) This notification shall come into force from the date of publication in the Official Gazette.

F. No. 207/05/2014-CX.6

(Shankar Prasad Sarma)

Under Secretary to the Government of India

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