Every person who produces or manufactures excisable goods, is required to get registered, unless exempted. If there is any change in information supplied in Form A-1, the same should be supplied in Form A-1.
Manufacturer is required to maintain Daily Stock Account (DSA) of goods manufactured, cleared and in stock. and Duty is payable on monthly basis through GAR-7 challan / Cenvat credit by 5th/6th of following month
Returns of production, clearances and payment of excise duty
Monthly return in form ER-1 should be filed by 10th of following month. SSI units have to file quarterly return in form ER-3.EOU/STP units to file monthly return in form ER-2
Annual Financial Information
Assessees paying duty of Rs one crore or more per annum through PLA are required to submit Annual Financial Information Statement for each financial year by 30th November of succeeding year in prescribed form ER-4 [rule 12(2) of Central Excise Rules].
Data Processing And Tax Analysis