1
[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. 23/2017 - Central Excise (N.T.)
G.S.R.___ (E). - In exercise of the powers conferred by rule 12 of the Central Excise Rules,
2017 and sub-rule (5) of rule 11 of the CENVAT Credit Rules, 2017 and in supersession of
the notification of the Government of India, Ministry of Finance (Department of Revenue),
number 16/2011-Central Excise (N.T.), dated the 18
th
July, 2011, published vide G.S.R.
541(E), dated the 18th July, 2011, the Central Board of Excise and Customs hereby specifies
the following Forms for the purposes of the said rules, namely :-
(A) for monthly return for production and removal of goods and other relevant particulars
and CENVAT credit, the following form shall be used, namely :-
Form E.R-1
Original/Duplicate
(See Rule 12 of the Central Excise Rules, 2017 and rule 11(5) of CENVAT Credit Rules,
2017)
Return of excisable goods and availment of CENVAT credit
for the Month
1. Central Excise Registration number:
2
2. GST Registration number:
3. Name of the assessee:
4. Details of the manufacture, clearance and duty payable:
CETSH
No.
Description
of goods
Unit of
quantity
Opening
balance
Quantity
manufactured
Quantity
cleared
Closing
Balance
Assessable
Value
(1) (2) (3) (4) (5) (6) (7) (8)
Duty Notification
availed
Serial
Number in
Notification
Rate of duty
(adv)
Rate of duty
(Specific)
Duty
payable
Provisional
assessment
number (if
any)
(9) (10) (11) (12) (13) (14) (15)
CENVAT
Other
duties
5. Details of duty paid on excisable goods:
Duty code
Credit
Account
(Rs)
Account
Current
(Rs)
Challan
BSR
Code
Total
duty
paid
(2+3)
No. date
(1) (2) (3) (4A) (4B) (5) (6)
CENVAT
Other
duties
3
6. Abstract of ACCOUNT-CURRENT (Cash payment):
Summary particulars Amount in Rs.
(1) (2)
Opening Balance
Add: TR-6/GAR-7 Challan payments made
in the month (in aggregate)
Total amount available
Less: Utilization towards payment of duties
on excisable goods during the month (vide.
Details furnished under Column No. 3 in
S.No. (5) of the Return
Less: Utilization towards other payments
made during the month (vide. Details
furnished under S.No. (8) of the Return)
Closing balance
7. 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
issued by
manufacturer
3 Credit of
excise duty
taken on inputs
on invoices
4
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 era
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
8. Details of other payments made:
Payments Amount paid (Rs) Challan BSR
code
Source document
Account
current
Credit
account
No. date No. date
(1) (2A) (2B) (3A) (3B) (4) (5A) (5B)
Arrears of duty
under rule 8
5
Other arrears of
duty
Interest payment
under rule 8
Other interest
payments
Misc. payments
Total
9. 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 TR6
Challans (copies enclosed).
c) During the month, invoices bearing S.No. _____ to ______ were issued.
(Name of the Assessee or Authorised signatory)
Place:
Date:
ACKNOWLEDGEMENT
Return of excisable goods and availment of CENVAT credit for the month of:
M M Y Y Y Y
Date of Receipt:
D D M M Y Y Y Y
(Name and Signature of the Range Officer with Official Seal)
6
INSTRUCTIONS
1. In case more than one item is manufactured, additional row 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 utilised month wise, the
respective tables may be replicated.
2. If a specific product attracts more than one rate of duty, then all the rates should be
mentioned separately.
For example: If a product is cleared at full rate of duty to the local market and at a
concessional /nil rate of duty for earthquake relief, then the details for each category of
clearance must be separately mentioned.
3. The term ‘CENVAT’ used at serial numbers 3, 6 and 8 refer to the Basic Excise Duty and
the term ‘Other duties’ refers duties including -----------------etc.
4 In case the goods are cleared for export under Bond or Letter of undertaking, the details of
clearance may be mentioned separately. Under the columns (8) and (9) of table at serial
number 3, the words ‘Export under Bond’ may be mentioned.
5. If a specified product attracts different rates of duty, within the same month, then such
details should be separately mentioned.
For example: On the 10th 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.
6. 8-digit ----------------Number may be indicated without any decimal point.
7. 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
8. Where the duty is specific and is charged based on specified unit quantity, the same
quantity code must be used for showing clearance figures.
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9. In column (6) 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 specific rated goods, the aggregated invoice value of the goods excluding
all taxes;
e) in case of combination of ad valorem and specific duties, the transaction value under
section 4 of the Act;
f) in case of exports under Bond, the ARE-1/ARE-2/invoice value.
The abbreviations and expressions used to denote a particular type of duty are as below:
CENVAT Duty of Excise leviable as per Fourth Schedule to
Central Excise Act, 1944
NCCD National Calamity Contingent Duty leviable under
section 136 of the Finance Act, 2001(as amended)
ADE on specified products ADE on specified products as levied under Clause 85 of
the Finance Bill, 2005
10. In Tables at serial numbers 3 and 6 the ‘Other duties’ paid/payable, as applicable, may
be mentioned as per the following sequence.
11. In column (10) in Table at serial number 3, indicate the effective rates of duty.
Columns which are not applicable, may be left blank.
12. Goods cleared under compounded levy scheme, indicate the aggregate duty payable in
column (12) of Table at serial number 3 as per the compounded levy scheme. The columns
not applicable may be kept blank.
13. In case the goods are assessed provisionally, the details may be given separately in
Table at serial number 3. In column (13) of Table at serial number 3, specify the Unique
Identification number mentioned in the order for Provisional Assessment.
14. The details of the challans for duty payment should be mentioned in Table at Sr.No. 6.
In Table at S.No.9, separate challans should be used for pre-deposit of duty for the purpose
8
of appellate remedy, for paying dues for approaching Settlement Commission and for other
payments.
15. In column (5) of Table at serial number 9, specify the Order-in-Original number and
date relating to the payment of arrears of duty and of interest, the period for which the said
interest has been paid. For other miscellaneous payments, mention the source document
number and date. Miscellaneous payment includes penalty, redemption fine, and pre-deposit.
16. In the Tables at serial numbers 6 and 9, the BSR codes of the Bank branch should be
indicated when the instructions to this effect are issued.
17. Additional information required to be given only by a large taxpayer defined under
sub-rule (ea) of rule 2 of the Central Excise Rules, 2002, who has opted to operate as large
taxpayer has been indicated with an asterix*.
(B) for quarterly return for production and removal of goods and other relevant particulars
and CENVAT credit, by an assessee eligible to avail of the exemption under a notification
based on the value of clearances in a financial year, the following form shall be used,
namely:-
Form E.R.-3
Original/Duplicate
[See rule 12 of the Central Excise Rules, 2017 and rule 11(5) of CENVAT Credit Rules, 2017]
[To be submitted by the assessees falling under proviso to rule 12 of the Central Excise Rules,
2017]
M M Y Y Y Y
Return of excisable goods and availment of CENVAT credit
for the Month
1. Central Excise Registration number:
9
2. GST Registration number:
3. Name of the assessee:
4. Details of the manufacture, clearance and duty payable.-
CETSH
NO.
Description
of goods
Unit of
quantity
Opening
Balance
Quantity
manufactured
Quantity
cleared
Closing
Balance
Assessable
Value (Rs.)
(1) (2) (3) (3A) (4) (5) (5A) (6)
Duty Notification
availed
Serial
number in
Notification
Rate of
duty (adv)
Rate of
duty
(specific)
Duty
payabl
e
Provisional
assessment
number
(if any)
(7) (8) (9) (10) (11) (12) (13)
CENVAT
Other
Duties
5. Details of duty paid on excisable goods:
Duty
code
Credit
Accoun
t (Rs.)
Account
Current
(Rs.)
Challan BSR
Code
Total duty
paid (Rs.)
(2+3)
No. date
(1) (2) (3) (4A
)
(4B) (5) (6)
CENVAT
10
Other
Duties
6. Abstract of ACCOUNT-CURRENT (Cash payment).-
Summary particulars Amount in Rs.
(1) (2)
Opening Balance
Add: TR-6/ GAR-7 Challan payments made in the month (in
aggregate)
Total amount available
Less: Utilization towards Payment of duties on excisable goods
during the month (vide. Details furnished under col.no.3 in
Sl.No.(4) of the Return)
Less Utilization towards Other Payments made during the
month (vide. Details furnished under Sl.No.(7) of the Return)
Closing balance
11
7. 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
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 era
are removed as
such
8 Credit utilised
for payment of
12
amount in
terms of Rule 6
of CENVAT
9 Credit utilised
for other
payment
10 Closing
balance
8. Details of other payments made:
Payments Amount Paid (Rs.) Challan BSR
Code
Source
document.
Account
current
Credit
account
No. Date No date
(1) (2A) (2B) (3A) (3B) (4) (5A) (5B)
Arrears of
duty under
rule 8
Other arrears
of duty
Interest
payment under
rule 8
Other interest
payments
Misc.
Payments
Total
9. 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.
13
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.
Date:
Place:
(Name and signature of Assessee or authorized signatory)
ACKNOWLEDGEMENT
M M Y Y Y Y
Return of excisable goods and availment of
CENVAT credit for the month of
Date of
receipt
D D M M Y Y Y Y
Name and Signature of the Range Officer with Official
Seal
14
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. For giving information about the details of production and
clearance, payment of duty and CENVAT credit availed and utilised month wise, the
respective tables may be replicated.
3. If a specific product attracts more than one rate of duty, then all the rates should
be mentioned separately.
For example: If a product is cleared at full rate of duty to the local market and at a
concessional /nil rate of duty for earthquake relief, then the details for each category of
clearance must be separately mentioned.
4. The term ‘CENVAT’ used at serial numbers 3, 4 and 6 refer to the Basic Excise Duty
and the term ‘Other duties’ refers duties including AED, SED, NCCD, Cesses etc
5. In case the goods are cleared for export under Bond, the details of clearance may
be mentioned separately. Under the columns (8) and (9) of table at serial number 3, the
words ‘Export under Bond’ may be mentioned.
6. If a specified product attracts different rates of duty, within the same month, then
such details should be separately mentioned.
For example: On the 10th 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.
7. 8-digit CETSH Number may be indicated without any decimal point.
8. Wherever quantity codes appear, indicate relevant abbreviations as given below.
Quantities Abbreviations Quantities Abbreviations
Centimetre(s) cm Metre(s) m
Cubic centimetre(s) cm
3
Square metre(s) m
2
Cubic metre(s) m
3
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
15
9. Where the duty is specific and is charged based on specified unit quantity, the same
quantity code must be used for showing clearance figures.
10. In column (6) 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 specific rated goods, the aggregated invoice value of the goods
excluding all taxes;
e. in case of combination of ad valorem and specific duties, the transaction value
under section 4 of the Act;
f. in case of exports under Bond, the ARE-1/ARE-2/invoice value.
The abbreviations and expressions used to denote a particular type of duty are as below:
CENVAT- Duty of Excise leviable as per First Schedule to Central Excise Tariff Act, 1985
(5 of 1986).
NCCD - National Calamity Contingent Duty leviable under section 136 of the Finance
Act, 2001(as amended).
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- ADE on specified products as levied under Clause 85 of the
Finance Bill, 2005.
11. In Tables at serial numbers 3 and 4 the ‘Other duties’ paid/payable, as applicable, may
be mentioned as per the following sequence.
NCCD
ADE
ADE on specified products levied
under clause 85 of Finance Bill,
2005
12. In column (10) in Table at serial number 3, indicate the effective rates of duty.
Columns which are not applicable may be left blank.
16
13. Goods cleared under compounded levy scheme, indicate the aggregate duty
payable in column (12) of Table at serial number 3 as per the compounded levy scheme.
The columns not applicable may be kept blank.
14. In case the goods are assessed provisionally, the details may be given separately in
Table at serial number 3. In column (13) of Table at serial number 3, specify the Unique
Identification number mentioned in the order for Provisional Assessment.
15. The details of the challans for duty payment should be mentioned in Table at
Sr.No. 4. In Table at S.No.7, separate challans should be used for pre-deposit of duty for
the purpose of appellate remedy, for paying dues for approaching Settlement Commission
and for other payments.
16. In column (5) of Table at serial number 7, specify the Order-in-Original number
and date relating to the payment of arrears of duty and of interest, the period for which the
said interest has been paid. For other miscellaneous payments, mention the source document
number and date. Miscellaneous payment includes penalty, redemption fine, and pre-deposit.
17. In the Tables at serial numbers 4 and 7, the BSR codes of the Bank branch
should be indicated when the instructions to this effect are issued.
(C) 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
