Ministry of Finance
Department of Revenue
Central Board of Excise and Customs
Circular No.955/16/2011-CX
New Delhi, the 15th Sept., 2011
To
All Chief Commissioners of Central Excise
All Chief Commissioners of Customs & Central Excise
All Chief Commissioners of LTU
Sub: Mandatory e-filing of Central Excise Returns in ACES-regarding
Sir/Madam,
It has been decided to make it mandatory for the assessees to submit the
prescribed Central Excise Returns electronically w.e.f. 1st day of October,
2011. In this regard, the Central Excise (Fourth Amendment) Rules, 2011 has been
issued vide
Notification No. 21/2011-CE (NT) dated 14.09.2011, amending Rule 12
and Rule 17 of the Central Excise Rules, 2002. Similarly, the CENVAT Credit
(Fourth Amendment) Rules, 2011 has been issued vide
Notification No.22/2011-CE
(NT) dated 14.09.2011, amending Rule 9A of the CENVAT Credit Rules, 2004. The
above mentioned changes will come into effect on 01.10.2011.
- The following amendments have been made in Central Excise Rules, 2002
and CENVAT Credit Rules, 2004:
- ER-1 Return, filed under Rule 12(1) of the Central Excise Rules, 2002,
will have to be electronically filed irrespective of the duty paid in the
preceding financial year.
- ER-2 Return, filed by 100% EOUs under Rule 17 of the Central Excise Rules,
2002, will be required to be filed electronically irrespective of the duty paid
in the preceding financial year.
- ER-3 Return, filed under the provisos to Rule 12(1) of the Central Excise
Rules, 2002, will be required to be filed by the concerned assessees including
SSI units electronically irrespective of the duty paid in the preceding
financial year.
- ER-4 Return (Annual Financial Information Statement), filed under Rule
12(2) (a) of the Central Excise Rules, 2002 will continue to be filed
electronically by the assessees who are not exempted from filing such statement
by a notification.
- ER-5 and ER-6 Returns, pertaining to principal inputs filed under Rule
9A of the CENVAT Credit Rules, 2004, will continue to be electronically filed
by the assessees who are not exempted from filing such declaration/return by a
notification.
- ER-7 (Annual Installed Capacity Statement) filed under Rule 12(2A) (a)
of the Central Excise Rules, 2002, has to be filed by all assessees
electronically.
- ER-8 Return, to be filed under the proviso to Rule 12(1) of the Central
Excise Rules, 2002, by assessees availing the exemption under
Notification
No.1/2011-CE dated 01.03.2011 has to be filed electronically.
- As a large number of assessees may be required to file Central Excise
Returns electronically as a result of the above changes, it is requested that
they may be provided all assistance so as to help them in adopting the new
procedure.
- Field Formations and Trade may also be informed suitably.
- Hindi version will follow.
Yours faithfully,
(V.P. Singh)
Under Secretary(CX.6)
F.No.201/10/2011-CX.6