Prescribes simplified form for quarterly return of excisable goods cleared @ 1% Excise duty

Notification No.15/2011-Central Excise (N.T.)

New Delhi, dated the 30th June, 2011

G.S.R.    (E). – In exercise of the powers conferred by sixth proviso to sub-rule (1) of rule 12 of the Central Excise Rules, 2002 the Central Board of Excise and Customs hereby specifies the form for quarterly  return,  namely:-

Form E.R.-8

Original/Duplicate

[See rule 12 of the Central Excise Rules, 2002]

[To be submitted by the assessee falling under sixth proviso to rule 12(1) of the Central Excise Rules, 2002]

Return of excisable goods cleared @ 1% duty for the quarter
From :
MMMYYYY
To:
MMMYYYY

 

1. Registration number.-
2. Name of the Assessee .-
3. Details of the manufacture, clearance and duty payable.-

 

S. No.
CETSH NO.
Description
of goods
Unit of
quantity
Serial number
of
Notification
No.1/2011
Opening
balance
Quantity
manufac-
tured
Quantity
cleared
Closing
balance
(1)
(2)
(3)
(4)
(5)
(6)
(7)
(8)
(9)

 

Assessable
Value (Rs.)
Excise duty
payable @ 1%
Education Cess & Secondary
Education Cess (2%+1%)
Total Duty
payable
(10)
(11)
(12)
(13)

4. Details of duty paid on excisable goods:

Duty code
Amount (Rs.)
Challan No.
Date
Bank Code
Branch Code
(1)
(2)
(3)
(4)
(5)
(6)
CENVAT
Edu. Cess & Sec. & Higher Education Cess
Total duty paid

5. Details of other payments made:

Payments
Amount
(Rs.)
Challan
No.
Date
Bank
Code
Branch
Code
Remarks
(1)
(2)
(3)
(4)
(5)
(6)
(7)
Other payments (Specify)

6. Self-assessment memorandum:

(a)  I hereby declare that the information given in this Return is true, correct and complete in every respect and that I am authorised to sign on behalf of the assessee.

(b)  During the quarter, total Rs. …………………. was deposited vide GAR7 Challans (copies enclosed).

(c)  During the quarter, invoices bearing S.No. ………. to S.No. ………. were issued.

Date:

Place:

(A) Name and signature of Assessee or
Authorised Signatory

ACKNOWLEDGEMENT

Return of excisable goods cleared @ 1% duty for the quarter
From :
MMMYYYY
To:
MMMYYYY

 

D
D
M
M
Y
Y
Y
Y
Date of receipt
Name and Signature of the Range Officer with

Official Seal

INSTRUCTIONS

1.  Indicate the 15-digit PAN based registration number and the name as appearing in the Registration Certificate.

2.  In case more than one item is manufactured, additional row may be inserted in each table, wherever necessary.

3.  In case the goods are cleared for export under Bond, the details of clearance may be mentioned separately.

4.  8-digit CETSH Number may be indicated under the column CETSH.

5.  Wherever quantity codes appear, indicate relevant abbreviations as given below :

Quantities
Abbreviations
Quantities
Abbreviations
Centimetre(s)
cm
Metre(s)
m
Cubic centimetre(s)
cm3
Square metre(s)
m2
Cubic metre(s)
m3
Millimetre(s)
mm
Gram(s)
g
Metric tonne
mt
Kilogram
kg
Number of pairs
pa
Kilolitre
kl
Quintal
q
Litre(s)
l
Tonne(s)
t
Thousand in number
Tu
Number
u

6.  In the column (8) of Table at serial number 3, the assessable value means,

(a)  where goods attract ad valorem rate of duty, the value under section 4 of Central Excise Act, 1944 (1 of 1944);

(b)  where goods are covered under section 4A of the Act, the assessable value as worked out under MRP after allowing deductions as provided under section 4A of the Act;

(c)  in case of goods for which the tariff value is fixed, such tariff value;

(d)  in case of exports under Bond, the ARE-1/ARE-2/invoice value.

7.  Details of any other payments like arrears, interest etc. may be mentioned in serial number 5

Form E.R. -8

Related posts:

  1. Export of excisable goods which are chargeable to nil rate of duty or are wholly exempted from payment of duty, other than goods cleared by a 100% EOU, shall not be allowed under specified notification
  2. Notification No. 22 /2010-Central Excise (N.T.) granting rebate of duty paid on the excisable goods on their exportation out of India
  3. Goods cleared in DTA without permission should be charged to excise duty under main Section 3 and not under the proviso
  4. Budget 2011-2012 – Central Excise – Prescribes Effective Rate of duty
  5. Seeks to provide exemption from Addl. duty of excise and special addl. excise duty to goods supplied to UN and such international organisations

One Comment on “Prescribes simplified form for quarterly return of excisable goods cleared @ 1% Excise duty”

  • harjit wrote on 2 July, 2011, 11:48

    sir, we are mfging excisable + notional exciseable goods . Er8applicable or not
    7508978685

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