[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 18
th
July, 2011
Notification No. 16/2011-Central Excise (N.T.)
G.S.R. (E)- In exercise of the powers conferred by rule 12 of the Central Excise Rules, 2002 and
sub-rule (7) of rule 9 of the CENVAT Credit Rules, 2004 and in supersession of the notification of
the Government of India, Ministry of Finance (Department of Revenue), number 23/2006-Central
Excise (N.T) dated the 12
th
October, 2006, published vide G.S.R. 630 (E), dated the 12
th
October, 2006, 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, 2002 and rule 9 (7) of CENVAT Credit Rules, 2004)
M M Y Y Y Y
Return of excisable goods and availment of CENVAT credit for the Month
Large Taxpayer Unit opted for (name of the city)*.- _________
1. Registration number
2. Name of the
Assessee
3. Details of the manufacture, clearance and duty payable.-
CETSH NO. Description
of goods
Unit of
quantity
Quantity
manufactured
Quantity
cleared
Assessable
Value
(Rs.)
(1) (2) (3) (4) (5) (6)
Duty Notification
availed
Serial number
in Notification
Rate of duty
(adv)
Rate of duty
(specific)
Duty
payable
Provisional
assessment
number
(if any)
(7) (8) (9) (10) (11) (12) (13)
CENVAT
Other
Duties
4. Clearance details of inter unit transfer of intermediate goods without payment of duty under
sub-rule (1) of rule 12BB*.-
Registration
number of the
recipient unit
Name and
address of the
recipient
premises
CETSH NO. Description
of goods sent
Unit of Quantity Quantity
cleared
(1) (2) (3) (4) (5) (6)
5. Receipt details of intermediate goods received from other premises under sub-rule (1) of rule
12BB*.-
Registration
number of
sender
premises
Name and
address of the
sender premises
CETSH
NO.
Description
of goods
received
Unit of Quantity Quantity
received
(1) (2) (3) (4) (5) (6)
6. Details of duty paid on excisable goods.-
Duty code Credit Account
(Rs)
Account
Current
Challan BSR
code
Total duty
paid (2+3)
(Rs.)
No. date
(1) (2) (3) (4A) (4B) (5) (6)
CENVAT
Other
Duties
7. 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)
Add*:Adjustment of the excess duty paid during previous period
under sub rule (2) of rule 12BB (in case of LT)
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. (6) of the Return)
Less Utilization towards Other Payments made during the month
(vide. Details furnished under Sl.No. (9) of the Return)
Closing balance
8. Details of CENVAT credit taken and utilized.-
Details of
credit
CENVAT
(Rs)
AED
(TTA)
(Rs)
NCCD
(Rs)
ADE
levied
under
clause
85 of
Finance
Act,
2005
(Rs)
Additional
duty of
customs
levied
under
section 3
(5) of the
Customs
Tariff Act,
1975
Education
Cess on
excisable
goods
(Rs)
Service
Tax
(Rs)
Education
Cess on
taxable
services
(Rs)
(1) (2) (3) (4) (5) (6) (7) (8) (9)
Opening
balance
Credit taken
on inputs on
invoices
issued by
manufacturers
Credit taken
on inputs on
invoices
issued by I or
II stage
dealers
Credit taken
on imported
inputs
Credit taken
on capital
goods on
invoices
issued by
manufacturers
or by I or II
stage dealers
Credit taken
on imported
capital goods
Credit taken
on input
services
Credit taken
from inter-unit
transfer of
credit by a
large
taxpayer*
Credit taken
under sub-
rule (2) of rule
12BB of
Central
Excise Rules,
2002*
Total credit
available
Credit utilised
for payment of
duty on goods
Credit utilised
when inputs
or capital
goods are
removed as
such
Credit utilised
for payment of
tax on
services
Credit utilised
towards inter-
unit transfer of
credit by a
large
taxpayer*
Closing
balance
9. 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
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 TR6 Challans (copies
enclosed) .
c) During the month, invoices bearing S.No. _____ to ______ were issued.
d) During the month, transfer challans under rule 12BB of the Central Excise Rules, 2002 bearing
S. No.____ to _____, and transfer challan under rule 12A of the CENVAT Credit Rule, 2004
bearing S. No.______ to ______were issued. *
(Name of the Assessee or Authorised signatory)
Place:
Date:
*Applicable only for large taxpayers defined under Rule 2 (ea) of the Central Excise Rules, 2002
and who has opted to operate as Large Taxpayer.
ACKNOWLEDGMENT
M M Y Y Y Y
Return of excisable goods and availment of CENVAT credit for the
month of
D D M M Y Y Y Y
Date of Receipt
(Name and Signature of the Range Officer with Official Seal)
INSTRUCTIONS
1. The large taxpayer may indicate the Large Taxpayer Unit authority viz. Delhi, Mumbai,
Kolkata, Bangalore or Chennai under which the large taxpayer has opted. 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 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. In case the intermediate goods are cleared by a large taxpayer under sub rule (1) of rule
12BB, the details of such clearances may be mentioned separately. Under columns (8) and (9) of the
table at serial number 3, the words ‘inter unit transfer by large taxpayer under rule 12BB (1)’ may be
mentioned. There is no need to give the value for such inter unit transfers.
6. Details at serial number 4 and 5 are to be provided only by a large taxpayers defined under
sub-rule (ea) of rule 2 of the Central Excise Rules, 2002 who have opted to operate as large taxpayer
to provide break up of the intermediate goods that are either transferred or received.
7. 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.
8. 8-digit CETSH Number may be indicated without any decimal point.
9. 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
10. Where the duty is specific and is charged based on specified unit quantity, the same quantity
code must be used for showing clearance figures.
11. In column (6) of Table at serial number 3, the assessable value means,
(a) where goods attract advalorem 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 advalorem 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).
SED- Special Excise Duty leviable as per Second 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).
AED (TTA)- Additional Duty of Excise leviable under Additional Duties of Excise (Textile and Textile
Articles) Act, 1978 (40 of 1978).
SAED- Special Additional Excise Duty leviable under section 147 of the Finance Act, 2002.
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.
Education Cess on excisable goods- Education Cess on excisable goods leviable under section 91
read with section 93 of Finance (No. 2) Act, 2004 (23 of 2004).
Service Tax- Service tax leviable under section 66 of the Finance Act, 1994 (32 of 1994).
Cess- Cess leviable under different Cess enactments.
12. In Tables at serial numbers 3 and 6 the ‘Other duties’ paid/payable, as applicable, may be
mentioned as per the following sequence.
SED
NCCD
AED (TTA)
SAED
ADE
ADE on specified products levied under der
clause 85 of Finance Act, 2005
EDUCATION CESS ON EXCISABLELE
GOODS
CESS
13. In column (10) in Table at serial number 3, indicate the effective rates of duty. Columns which
are not applicable, may be left blank.
14. 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.
15. 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.
16. 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 of appellate
remedy, for paying dues for approaching Settlement Commission and for other payments.
17. 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.
18. 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.
19. 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, 2002 and rule 9 (7) of the CENVAT Credit Rules, 2004]
Quarter Y Y Y
Y
Return of excisable goods and availment of CENVAT credit for the
month of April to June, July to September, October to December,
January to March.
1. Registration number .-
2. Name of the
Assessee .-
3. Details of the manufacture, clearance and duty payable.-
CETSH NO. Description
of goods
Unit of
quantity
Quantity
manufactured
Quantity
cleared
Assessable
Value (Rs.)
(1) (2) (3) (4) (5) (6)
Duty Notification
availed
Serial
number in
Notification
Rate of
duty (adv)
Rate of duty
(specific)
Duty
payable
Provisional
assessment
number
(if any)
(7) (8) (9) (10) (11) (12) (13)
CENVAT
Other
Duties
4. Details of duty paid on excisable goods:
Duty
code
Credit
Account
(Rs.)
Account
Current
(Rs.)
Challan BSR Code Total duty
paid (Rs.)
(2+3)
No. date
(1) (2) (3) (4A) (4B) (5) (6)
CENVAT
Other
Duties
5. 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 quarter (in
aggregate)
Total amount available
Less: Utilization towards Payment of duties on excisable
goods during the quarter (vide. Details furnished under col.
no.3 in Sl. No. (4) of the Return)
Less Utilization towards Other Payments made during the
quarter (vide. Details furnished under Sl. No. (7) of the
Return)
Closing balance
6. Details of CENVAT credit taken and utilized.-
Details of
credit
CENVAT
(Rs)
AED NCCD
(Rs)
ADE
levied
under
Additional
duty of
customs
Education
Cess on
excisable
Service
Tax
Education
Cess on
taxable
(TTA)
(Rs)
clause
85 of
Finance
Act,
2005
(Rs)
levied
under
section 3
(5) of the
Customs
Tariff Act,
1975
goods
(Rs)
(Rs) services
(Rs)
(1) (2) (3) (4) (5) (6) (7) (8) (9)
Opening
balance
Credit taken
on inputs on
invoices
issued by
manufacturers
Credit taken
on inputs on
invoices
issued by I or
II stage
dealers
Credit taken
on imported
inputs
Credit taken
on capital
goods on
invoices
issued by
manufacturers
or by I or II
stage dealers
Credit taken
on imported
capital goods
Credit taken
on input
services
Total credit
available
Credit utilised
for payment of
duty on goods
Credit utilised
when inputs
or capital
goods are
removed as
such
Credit utilised
for payment of
tax on
services
Closing
balance
7. 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
8. 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 quarter, total Rs. ________________ was deposited vide TR 6
Challans (copies enclosed).
c) During the quarter, invoices bearing S. No._______ to S. No. _______ were
issued.
Date:
Place:
Name and signature of Assessee or
Authorised Signatory
ACKNOWLEDGEMENT
Quarter Y Y
Y Y
Return of excisable goods and availment of CENVAT credit for the
month of April to June, July to September, October to December,
January to March.
D D M M Y Y Y Y
Date of receipt
Name and Signature of the Range Officer with Official Seal
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.
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. 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.
5. If a specified product attracts different rates of duty, within the same quarter, then such details
should be separately mentioned.
For example: During the quarter April-June, if the effective rate of duty leviable for the
product is changed on 20
th
April, then in the return for the quarter April-June, the details
relating to production, clearance and payment of duty need to be mentioned separately for
the period 1
st
April to 19
th
April and 20
th
April to 30
th
June.
6. 8-digit CETSH 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.
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 advalorem 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).
SED- Special Excise Duty leviable as per Second 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).
AED (TTA)- Additional Duty of Excise leviable under Additional Duties of Excise (Textile and
Textile Articles) Act, 1978 (40 of 1978).
SAED- Special Additional Excise Duty leviable under section 147 of the Finance Act, 2002.
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.
Education Cess on excisable goods-Education Cess on excisable goods leviable under section
91 read with section 93 of Finance (No. 2) Act, 2004 (23 of 2004).
Service Tax- Service tax leviable under section 66 of the Finance Act, 1994 (32 of 1994).
Cess- Cess leviable under different Cess enactments.
10. In Tables at serial numbers 3 and 4 the ‘Other duties’ paid/payable, as applicable, may be
mentioned as per the following sequence.
SED
NCCD
AED(TTA)
SAED
ADE
ADE on specified
products levied
under clause 85 of
Finance Bill, 2005
EDUCATION CESS O N
EXCISABLE GOODS
CESS
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. 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.
13. 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.
14. 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.
15. 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 effect from the 1st day of October, 2011.
F.No. 201/06/2010-CX.6
(V.P. Singh)
Under Secretary to the Government of India
