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[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. 24/2017 - Central Excise (N.T.)
G.S.R.___ (E). - In exercise of the powers conferred by sub-rule (3) of rule 23 of the Central Excise
Rules, 2017, and sub-rule (5) of rule 11 of CENVAT Credit Rules, 2017 and in supersession of the
notification of the Government of India, Ministry of Finance (Department of Revenue), No. 24/2008-C.E.
(N.T.), dated the 23
rd
May, 2008 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-
section (i) vide number G.S.R. 398 (E), dated the 23rd May, 2008, the Central Board of Excise and
Customs hereby specifies the following Form of monthly return in respect of goods manufactured, goods
cleared and receipt of inputs and capital goods, for the purposes of the said rules, namely :-
1. Monthly Return for hundred per cent export-oriented undertakings in respect of goods manufactured,
goods cleared and receipt of inputs and capital goods.
Form E.R.-2
Original/Duplicate
M M Y Y Y Y
1. Return to be submitted by EOU/STP/EHTP/BTP unit for the month of :
Central Excise Registration number:
Letter of Permission number and date:
2. GST Registration number:
3. Name of the assessee:
Address of the unit
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4. Details of manufacture and clearance of goods :
Sl.
No.
Description of
goods
CETSH No. Unit of Qty. Opening
Balance
Quantity Manufactured
(1) (2) (3) (4) (5) (6)
Details of clearance Closing Balance
Physical
Exports
Deemed exports
under Para 6.9 of FTP
DTA clearances
Qty.
Value
(Rs.) Qty.
Value
(Rs.) Qty.
Value
(Rs.)
(7) (8) (9) (10) (11) (12) (13)
4 A. Details of clearances in DTA and deemed exports and duty payable:
Sl.
No.
Para No. of FTP under
which goods cleared into
DTA
Description of
Goods
CETSH
No.
CTSH
No.
Unit of
Qty.
Quantity
cleared
Value (Rs.)
(1) (2) (3) (4) (5) (6) (7) (8)
BCD on like imported goods CVD equivalent to total duties leviable as duty of excise on like
imported goods
Tariff
Rate
Customs
Notification
C. Ex. (EOU)
Notification
Effective
Rate
BCD
amount
payable
(Rs)
Tariff
Rate
Customs/C.Ex
Notification
C. Ex (EOU)
Notification
Effect
ive
Rate
CVD
amount
Payable
(Rs.)
No. Sl.
No.
No. Sl. No. No. Sl.
No.
No. Sl.
No.
(9) (10) (11) (12) (13) (14) (15) (16) (17) (18) (19) (20) (21) (22)
SAD (Rs.) Other duties (Rs.) Total CENVAT payable (Rs.)
(23) (24) (25)
4 B. Details of Physical Exports and export duty paid, if any:
Sl.
No.
Description
of goods
CTSH
No.
Unit of
Qty.
Quantity
Exported
FOB value
of exports
for the
month
(Rs.)
Export duty, if
any paid
Cumulative
FOB value
of exports up
to the month
in the
current
financial
year (Rs.)
Cumulative
FOB value of
exports up the
month for the
block of 5 years
(Rs.)
Effect
ive
rate
Duty
paid
(Rs.)
(1) (2) (3) (4) (5) (6) (7) (8) (9) (10)
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4 C. Details of Duty Paid:
Sl.
No.
Duties Credit Account
(Rs.) [Paid
through
CENVAT
Credit]
Credit Account
(Rs.) [Paid
through
Cash/Bank]
Challan BSR code Total duty
Paid (Rs.) No. Date
(1) (2) (3) (4) (5) (6) (7)
1. CENVAT
2. Other duties
3. Export duties
5. Abstract of Account - Current (Cash/ Bank payment):
Summary Amount in Rs.
(1) (2)
Opening Balance
Add: TR-6/ GAR-7 Challan payments made in the month (in aggregate)
Total aLess: Utilization towards Payment of duties on goods cleared during the month [Vide Details
furnished under column No. (3) of the Table at Sl. No. 4C of the Return]mount available
Less Utilization towards Other Payments made during the month [Vide Details furnished under
column No. (2A) of the Table at Sl. No. 9 of the Return]
Closing balance
6 A. Details of duty free indigenous Inputs received by the unit:
Consumption
(Qty.)
Cleared as such into DTA Inter unit transfer, if any Wastage or
Destroyed
(Qty.)
Closing
Balance (Qty.)
Qty. Value (Rs.) Qty. Value (Rs.)
(10) (11) (12) (13) (14) (15) (16)
Sl. No. Description
of goods
CETSH
No.
Unit
of
Qty.
Provisions under which inputs
received
Opening
Balance
(Qty)
Receipt during the month
C. Ex
Notification
No.
Provision of
FTP
Qty. Value
(Rs.)
Duty
foregone
(Rs.)
(1) (2) (3) (4) (5A) (5B) (6) (7) (8) (9)
1.
2.
Others
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6 B. Details of duty free Imported Inputs received by the unit:
Sl.
No.
Description
of goods
CETSH
No.
CTSH
No.
Unit of
Qty.
Provisions under which
inputs received
Opening
Balance
Receipt during the month
C. Ex
Notification
No.
Provision
of FTP
Qty. Value
(Rs.)
Duty
foregone
(Rs.)
(1) (2) (3) (4) (5) (6A) (6B) (7) (8) (9) (10)
Consumption
(Qty.)
Cleared as such into DTA Inter unit transfer, if any Wastage or
Destroyed
(Qty.)
Closing Balance
(Qty.)
Qty. Value (Rs.) Qty. Value (Rs.)
(11) (12) (13) (14) (15) (16) (17)
7. Details of duty free Capital goods received by the unit:
Particulars
Value (Rs.)
Import Indigenous
Opening balance
Received (including Inter unit transfer) during the month
Cleared as such into DTA
Cleared under Inter Unit transfer
Destroyed
Closing Balance
8. Details of CENVAT credit taken and utilized:
S.No. Details of credit CENVAT
(Rs)
NCCD
(Rs)
ADE levied
under clause
85 of Finance
Act, 2005 (Rs)
Additional duty of
customs levied under
section 3(1) of the
Customs Tariff Act,
1975 (Rs)
Additional duty of
customs levied under
section 3(5) of the
Customs Tariff Act,
1975 (Rs)
(1) (2) (3) (4) (5) (6)
1 Opening
2 Credit of excise
duty taken on
inputs on invoices
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issued by
manufacturer
3 Credit of excise
duty taken on
inputs on invoices
issued by 1
st
or II
nd
stage dealer
4 Credit of CVD
taken on imported
inputs
5 Total credit
6 Credit utilised for
payment of duty on
excisable goods
7 Credit utilized
when inputs
subjected to duty of
excise in post GST
area are removed as
such
8 Credit utilised for
payment of amount
in terms of Rule 6
of CENVAT
9 Credit utilised
for other payment
10 Closing balance
9. Details of other payments made:
SI.
No.
Payments Amount paid
(Rs.)
Challan BSR
Code
Source
document.
(1) (2A) (2B) (3A) (3B) (5A) (5B)
1. Amount paid equal to duty foregone on the
inputs used for the goods cleared into DTA
which are exempted from customs duties [in
terms of Proviso to Para 3 of notification No.
52/2003- Central Excise both dated 31.3.2003]
2. Amount paid equal to anti-dumping duty
foregone on inputs cleared as such into DTA or
inputs used in manufacture of goods cleared into
DTA
3. Amount of duty paid on debonding of goods
4. Arrears of duty under rule 8 of Central Excise
Rules, 2002
5. Other arrears of duty
6. Interest payments under rule 8 of Central Excise
Rules, 2002
7. Other interest payments
8. Miscellaneous payments
9 Total
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10. 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 month, total Rs. ______________ was deposited vide TR-6 Challans (copies
enclosed).
c) During the month, invoices bearing S.No._______ to S.No. _______ were issued.
(Name and Signature of the Assessee or Authorized signatory)
Place:
Date:
ACKNOWLEDGEMENT
E.R. 2-Return for the month of M M Y Y Y Y
D D M M Y Y Y Y
Date of receipt
(Name and Signature of the Range
Officer with Official Seal)
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INSTRUCTIONS
1. Indicate the 15-digit PAN based central excise registration number against Sl. No. 1 and the name
against Sl. No. 2 as appearing in the Registration Certificate issued by the Central Excise authorities.
Letter of Permission number and date may be furnished in Sl. No. 1 as issued by the Development
Commissioner.
2. In case more than one item is manufactured, additional rows may be inserted in each table,
wherever necessary. For giving information about the details of production and clearance, payment of
duty and CENVAT credit availed and utilized month-wise, the respective tables may be replicated.
3. In column No. (6) of the Table at Sl. No. 3, the entire quantity of goods manufactured in the unit
whether or not cleared on payment of duty, should be indicated.
3.1 In column No. (10) and (12) of the Table at Sl. No. 3, the value means:
a) where goods attract ad valorem rate of duty, the value as per proviso to section 3 (1) of Central
Excise Act, 1944 (1of 1944);
b) where goods attract specific rate of duty, the aggregate invoice value of the goods excluding all
taxes;
c) in case of combination of ad valorem and specific duties, it is the value under proviso to section
3(1) of the Central Excise Act, 1944 (1 of 1944).
3.2 In column No. (8) of the Table at Sl. No. 3, the value means the value declared in ARE-1/ARE-2.
4. In the Table at Sl. No. 4A, -
(i) If a specified product attracts more than one rate of duty, then each of the rates should
be mentioned separately.
(ii) If a specified product attracts different rates of duty, within the same month, then
such details should be separately mentioned.
For example: On the 10
th
of a month, the effective rate of duty leviable for the product is
changed, then the details relating to production, clearance and payment of duty need to be
mentioned separately for the period up to 9th of the month and from 10th to the end of the
month.
(iii) In column No. (7), the details of clearances of goods should be specified separately in
accordance with provisions of the Foreign Trade Policy under which such clearances are made.
The clearances of goods, which are not similar, cleared under the same provision of the Foreign
Trade Policy, should also be specified separately. Further, the details of clearance in the table
would also include clearance in DTA which are counted for fulfillment of NFE.
For example: If a product is cleared under Para 6.8 (a) and Para 6.8 (h) of FTP, then the
details of clearance must be separately mentioned. If the product A and product B are cleared
under Para 6.8 (a) of FTP, such clearances are to be separately mentioned.
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(iv) In column No. (14) and (21), the effective rate is the final duty rate calculated in the
manner provided under Central Excise notification applicable to goods produced or manufactured
in an EOU/EHTP/STP unit and brought to any other place in India.
(v) Where the duty rate is specific and is charged based on specified unit quantity, the same
quantity code must be used for showing clearance figures.
5. In case the goods are cleared for export under Bond or Letter of undertaking, the details of
clearance may be mentioned separately in the Table at Sl. No. 4B.
6. 8-digit CETSH and CTSH Number may be indicated without any decimal
point.
7. Wherever quantity codes appear indicate relevant abbreviations as given below:
Quantities Abbreviations Quantities Abbreviations
Centimeter(s) cm Meter(s)
Cubic cm3 Square meter(s) m2
centimeter(s) Millimeter(s) mm
Cubic meter(s) m3 Metric tonne mt
Number of pairs pa
Gram(s) g Quintal q
Kilogram kg Tonne(s) t
Thousand in number Tu
Kilolitre kl Number u
Liter(s) l
8. In the Table at Sl. No. 6A and 6B, the details of each major indigenous/imported input which
independently accounts for 10% or more of the total value of raw materials consumed should be given
separately and all other inputs should be given together in category “others”.
9. In the Table at Sl. No. 7, original value at the time of import / procurement has to be indicated
against particular capital goods whether cleared or destroyed.
10. The details of the challans for duty payment should be mentioned in Table at Sl. No. 4C. Separate
challans used for pre-deposit of duty for the purpose of appellate remedy and for other type of payments
shall be mentioned in the Table at Sl. No. 9.
11. In column No. (5) of the Table at Sl. No. 9, specify the Order-in-Original number and date relating
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to the payment of arrears of duty and of interest. For other miscellaneous payments, mention the source
document number and date. Miscellaneous payments include penalty, redemption fine and Pre-deposit.
12. In the Table at Sl. No. 4C and 9, the BSR codes of the Bank branch should be indicated.
13. The 5 years block period shall be reckoned from the date of commencement of production of the
Unit as specified under Para 6.5 read with Para 6.6 (a) of the FTP.
14. The abbreviations and expressions used in this form are as below:
BCD- Duty of Customs leviable as per First Schedule to the Customs Tariff Act, 1975 (51 of
1975).
CVD- Additional duty equal to Excise Duty leviable under sub section (1) of Section 3 of the
Customs Tariff Act, 1975 (51 of 1975).
SAD- Additional duty of Customs leviable under sub section (5) of Section 3 of the
Customs Tariff Act, 1975 (51 of 1975).
CENVAT- Duty of Excise leviable as per the proviso of section 3 (1) of the Central Excise Act,
1944.
NCCD - National Calamity Contingent Duty
ADE- Additional Duty of Excise on Motor Spirit and High Speed Diesel leviable under section
111 of the Finance (No. 2) Act, 1998 and section 133 of the Finance Act, 1999 respectively.
ADE on specified products- Additional Duty of Excise on specified products as levied under
Section 85 of the Finance Act, 2005.
DTA – Domestic Tariff Area means area within India except Special Economic Zone, export
oriented unit (EOU), Software Technology Parks (STP) unit and Electronic Hardware
Technology Parks (EHTP) unit and Bio-Technology Park (BTP) unit.
FTP- Foreign Trade Policy issued under the Foreign Trade (Development and Regulation) Act,
1992 (No. 22 of 1992).
Qty. - Quantity.
C.Ex. – Central Excise.
15. In the Tables at Sl. No. 4A and 4C, the „Other duties‟ paid/payable, as applicable, may be
mentioned as per the following:
Other Duties Rate of duty Notification No. Duty payable
NCCD
ADE
10
ADE on specified products
Any other duty
Total
2. 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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