What is er6 return?
ER-6 [Rule 9A(3) of Cenvat Credit Rules] Monthly return of receipt and consumption of each of Principal Inputs. Assessees required to submit ER-5 return.
Who can file ER 3 Return?
In my opinion a unit who is paying excise duty from very first rupees with availment of CENVAT having turn over less than 4 crore in the previous year are require to submit ER-3 return. Return ER – 3 – Return of excisable goods and availment of CENVAT credit for the month of – Quarterly for SSI units – Central Excise.
What is central excise certificate?
Central Excise Registration and Regulations. Central Excise Duty is a form of Indirect Taxation levied through the Central Excise Act, 1944. The Central Excise Duty is levied on Goods and Products, which are manufactured or produced in India.
Is Central Excise still applicable?
No, excise duty is levied by the central government except on some items such as narcotics and alcohol. 3- Has GST subsumed excise duty? Yes, excise duty has been subsumed by the Goods and Service Tax (GST) along with other indirect taxes. However, excise duty is still levied on certain items like petroleum and liquor.
How can I get central excise registration certificate?
- Central Excise.
- Procedure of obtaining registration.
- Grant of registration.
- Stage of filing application for registration.
- Validity of registration certificate.
- Transferabilityof registration certificate.
- Requirement of amendment in registration certificate.
- Requirement of exhibition of registration certificate.
What is central excise registration form a 1?
Registrant. Part I: Identification of business requiring Registration (Manufacturing, Warehousing, hundred percent Export Oriented Undertaking, Unit in Export Processing Zone , First. Stage Dealer, Second Stage Dealer ) 1.
Who pays central excise duty?
Central excise duty is an indirect tax, i.e. each person, rich or poor, is liable to pay tax indirectly on purchase of goods which have already been charged to duty. This tax is administered under the authority of Entry 84 of Union List of the Seventh Schedule read with Article 226 of the Constitution of India.
What is form ST 3C?
ST-3C Return under section 70 of the Finance Act, 1994, read with rule 7 of Service Tax Rules, 1994 with respect to online information and database access or retrieval services provided or agreed to be provided by any person located in a non-taxable territory and received by any person located in the taxable territory …
How do I get my ST3 return online?
Go to http://www.aces.gov.in and select download. 2. Under Service Tax, download ST3 Return Excel Utility (for quarter Apr-Jun 2012).
How do I view ST3 returns online?
The status of the XML file of ST-3 return uploaded by the assessee can be ascertained after one business day of uploading the return by accessing ‘RET > e-filing > view XML status’. 34. Revised ST-3 return can be filed within a period of 90 days from the date of filing the original return.
How can I get service tax certificate?
Service Tax Registration Procedure
- Visit the official website of ACES.
- Select option as Service Tax.
- Once you select new user option, you will be redirected to the registration page.
- Details like the name of the unit, designation, phone number should be provided by the assesse to get him/her registered.
What is the taxable event in central excise?
manufacture
The taxable event under the Central Excise law is ‘manufacture’ and the liability of Central Excise duty arises as soon as the goods are manufactured.
What are taxable events?
A taxable event is any action or transaction that may result in taxes owed to the government. Common examples of federal taxable events include receiving a payment of interest and dividends, selling stock shares for a profit, and exercising stock options. Receipt of a paycheck is a taxable event.
What is self assessment of excise duty?
Self-assessment As per Rule-6 of Central Excise Rule the assessee himself assess the duty payable on excisable goods, except cigarettes. In the case of cigarettes the Inspector of Central Excise assess the duty payable before removal of goods.
How do I download st3 return?
The Offline Excel utility for filing half-yearly Service Tax return (ST 3) for the period 1st October, 2012 to 31st March, 2013 is now available in ACES. The same can be downloaded from http://acesdownload.nic.in/. It can also be accessed from ‘DOWNLOADS’ section of ACES website, www.aces.gov.in.
What is the application form for Central Excise Registration?
Application form for central excise registration of powerloom weavers / hand processors / Dealers of Yarns and Fabrics/ manufacturers of ready made Garments Application form for central excise registration of manufacturers of hand rolled cheroots of tobacco falling under sub-heading no. 2402.00 of central excise tariff act, 1985.
Where can I find all the forms on excise duty applicable?
I have uploaded all the forms on Excise Duty applicable as on date in Excel and Word Format. The formats of form are taken from www. cbec.gov. in. Taxguru is the only site where all the forms are available in Word/Excel Format as all other websites provide in PDF format.
What is the Central Excise rule 20 (2)?
Application for removal of excisable goods from a factory or a warehouse to another warehouse – [See Rule 20 (2) of the Central Excise Rules, 2002, read with C.B.E. & C. Circular Nos. 579/16/2001-CX and 581/18/2001-CX]
What is an excise Settlement Commission form?
Settlement Commission – Form of application for settlement of a case under section 32E G.A.R.-7 Proforma for Central Excise Tax Payments (Receipt & Payment Rules 26) New Central Excise Registration form.