F No 201/05/2011-CX.6
Government
of India
Ministry
of Finance
Department
of Revenue
(Central
Board of Excise & Customs)
*****
New
Delhi, the 13th April, 2012
Subject: Revised format for
Excise and Service Tax Return- regarding
***********
The attached document is a draft circular containing details of proposed
amendments to harmonize the ER-1,
ER-3 and ST-3 returns so that a single common return can be prescribed instead
of these three returns as measure of simplification of the Business Processes
in respect of filing the Return by assesses. The draft is being
placed in public domain for widest possible circulation and an extensive debate
from all stakeholders in trade and industry as also from all the field
formations of the department. All
suggestions and feedback from Trade as well as Field Formations,
may please be emailed at dircx1@nic.in or at vp60singh@gmail.com latest
by 15th May 2012. The feedback and suggestions received
would be considered for revising the proposed amendments.
Encl: Revised Format [in pdf version]
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DRAFT
Circular No
/ /2012-CX
Circular No. / /2012-ST
F No 201/05/2011-CX.6
Government of India
Ministry of Finance
Department of Revenue
Central Board of Excise and Customs
New Delhi the 13th April, 2012
To,
All the Chief Commissioners of Central Excise and Service Tax
The Director General (Inspection, System, Audit & Central Excise
Intelligence)
All the Commissioners of Central Excise
All the Commissioner of Service Tax
Madam/Sir,
Central Excise assessees are
required to file returns in the Format ER-1 to ER-3 and the Service Tax Assessee file the Return in ST-3 format as follow:
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S No |
Return |
Frequency |
To be filed by
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1 |
ER.1 |
Monthly |
All the assessess except
those filing ER2 or ER.3 |
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2 |
ER.3 |
Quarterly |
Units availing exemption on the basis of value of
Clearances |
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3 |
ST-3 |
Six Monthly |
All the Service Tax Assessee's |
2.0 It has been proposed to harmonize the
ER-1, ER-3 and ST-3 returns so that a single common return can be prescribed instead
of these three returns as measure of simplification of the Business Processes
in respect of filing the Return by assesses. The revised return EST- Return is
Annexed.
3.0 One of the purpose of the
return is to ensure the payment of the duty/ service tax in time. Accordingly
it is propsed to also align the payment cycle and the
return cycle. Under Central Excise Rules the returns and payment cycles are
aligned already.
4.0 On Service Tax side at present every asssessee files the six monthly return (Rule 7 of Service
Tax Rules 1994) whereas the payment cycle is as follows as per the Rule 6 of
the said rules
a.
Quarterly for the individual, proprietary firm and partnership firm
b. All others monthly.
5.0 Following amendments are proposed in the Service
Tax Rules, 1994 to align the payment and return cycles:
a. Quarterly payment and quarterly
return for assesses who had paid Service Tax of Rs 25 lakhs
or less including the the payments made by utilizing
the CENVAT credit, during the preceding financial year.
b. Monthly payment and monthly return for
all other assesses who had paid Service Tax of more than Rs 25 lakhs including the the payments
made by utilizing the CENVAT credit, during the previous financial year.
c. Quarterly payment and quarterly return for
all the new assesses.
6.0 You are requested to circulate the contents of
this circular along with the revised format of the return amongst the officers
and trade formations in your jurisdiction and solicit their comments on the
proposed amendments.
7.0 You may forward your comments on the formats and
proposed amendments to the undersigned by e-mail at dircx1@nic.in or at vp60singh@gmail.com latest
by 15th May 2012.
8.0 Hindi version of the circular will follow.
Yours faithfully
V P Singh
Under Secretary (CX.6)
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Period of Return |
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2 |
Central Excise/
Service Tax |
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Name of the Assessee |
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Registration Number |
Central Excise |
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Service Tax |
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EST Return for Central Excise and Service Tax
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Description of
Goods/ Services |
CETSH |
Exemption Claimed |
Effective rate of
duty/ Service Tax |
Quantity Cleared |
Total Taxable/
Dutiable Value |
CENVAT/ Service Tax payable |
Remarks |
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5 Computation of CENVAT/
Service Tax Payable
6 Details of CENVAT Credit taken and utilized
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Details of Credit |
CENVAT/ Service Tax |
AED (TTA) |
NCCD |
ADE* |
Additional Duty** |
Edu. Cess*** |
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1 |
Opening Balance |
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2 |
Credit on Inputs |
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3 |
Credit on Capital
Goods |
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4 |
Credit on Input
Services |
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5 |
Credit from inter
unit transfers in LTU |
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6 |
Credit taken under
Rule 12BB(2) of CER, 2002 |
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Credit Utilisation
for payment: |
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7 |
Of CENVAT on goods/
Service Tax on Output Services |
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8 |
When inputs/
Capital goods cleared as such |
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9 |
Of amount under
Rule 6 of CCR, 2004 |
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10 |
Adjustments under
STR |
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11 |
Other payments |
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12 |
Inter unit transfer
of Credit by LTU |
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13 |
Closing Balance |
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7 Details of Payment made
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Description |
Duty Code |
Account |
Challan |
BSR Code |
Total Paid |
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Credit |
Cash |
Date |
Number |
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CENVAT |
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Service Tax |
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Education Cess |
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Secondary Education
Cess |
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Cess |
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NCCD |
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Other Duties &
Cess |
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Adjustment under
STR |
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Arrears Rule 8 |
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Other Arrears |
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Interest Rule 8 |
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Other Interest |
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Other payments |
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*ADE levied under clause 85 of Finance Act 2005
**Additional duty of Customs levied under Section 3(5)
0f Customs Tariff Act, 1985.
***Education Cess & Secondary education Cess
INSTRUCTIONS
1. Indicate the period of return at Serial Number (1).
2. At Sl No (2)
indicate whether the return is filed for Service Tax or Central Excise. For assessee's who have to file return both as service tax assessee and as Central Excise Assessee
separate returns shall be filed for service tax and central excise.
3. At Sl No (5)
following instructions need to be followed:
a. In case more than one item is manufactured, the details of all the
items manufactured or service provided should be indicated in separate row.
b. If a specific product / service attracts
more than one rate of duty, then all the rates should be mentioned in separate
rows.
c. The goods cleared for export under bond should be indicated
separately by mentioning the same in column (5)
d. 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 (5) of the table the words ‘inter unit transfer by
large taxpayer under rule 12BB (1)’ may be mentioned.
e. If a specified product attracts different rates of duty, within the
same month, then such details should be separately mentioned.
f. 8-digit CETSH Number may be indicated without any decimal point.
g. In case the goods are assessed provisionally, the details may be
given separately in Table at serial number 5. In column (9) of Table at serial
number 5, specify the Unique Identification number mentioned in the order for
Provisional Assessment.
h. Goods cleared under compounded levy scheme, indicate the aggregate
duty payable in column (8) as per the compounded levy scheme. The columns not
applicable may be kept blank.
4. In column (7) of Table at serial number 3, the Total Taxable/ Dutiable
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.
5. In Tables at serial numbers 7 the ‘Other duties’ paid/payable, as
applicable, may be mentioned in order of: SED, AED(TTA),
SAED, ADE, ADE on specified products levied under clause 85 of Finance Act,
2005, Cess on Excisable goods
6. In column (4) in Table at serial number 5, indicate the effective
rates of duty. Columns which are not applicable, may be
left blank.
7. The details of the challans for duty
payment should be mentioned in Table at Sr.No. 7. 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.
8. Other payment includes penalty, redemption fine, and pre-deposit.
9. In the Tables at serial numbers 7, the BSR codes of the Bank branch
should be indicated when the instructions to this effect are issued.
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