Excise



Particulars Periodicity Cut-off Date Remarks Late Filing Penalty
Excise Duty for all other units other than SSI units - Electronic mode Monthly 6th of Succeeding Month   Interest at the prescribed rates
Excise Duty for all other units other than SSI units - Other mode Monthly 5th of Succeeding Month   Interest at the prescribed rates
Excise Duty for SSI units - Electronic mode Monthly 16th of Succeeding Month   Interest at the prescribed rates
Excise Duty for SSI units - Other mode Monthly 15th of Succeeding Month   Interest at the prescribed rates
Excise Return - (ER-1, ER-2, ER-6) Monthly 10th of Succeeding Month   Rs. 5,000
Excise Return - (ER-3) Quarterly 10th of Succeeding Month Assessees availing area based exemption Under Notification No. 49/2003 or 50/2003, the cut-off date is 20th of Rs. 5,000
Excise Return - (ER-4) Annual 30th November of Succeeding FY   Rs. 5,000
Excise Return - (ER-5, ER-7) Annual 30th April of Succeeding FY   Rs. 5,000
Excise Return - (ER-8) Quarterly 10th of Succeeding Month Only for assessees manufacturing goods Under Notification No. 1/2011 or 12/2012 Rs. 5,000