Excise Duty

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About An excise duty

An excise or excise tax (sometimes called a special excise duty) is an inland tax on the sale, or production for sale, of specific goods or a tax on a good produced for sale, or sold, within a country or licenses for specific activities. Excises are distinguished from customs duties, which are taxes on importation

An excise or excise tax (sometimes called a special excise duty) is an inland tax on the sale, or production for sale, of specific goods or a tax on a good produced for sale, or sold, within a country or licenses for specific activities. Excises are distinguished from customs duties, which are taxes on importation. Excises are inland taxes, whereas customs duties are border taxes.

An excise is considered an indirect tax, meaning that the producer or seller who pays the tax to the government is expected to try to recover or shift the tax by raising the price paid by the buyer. Excises are typically imposed in addition to another indirect tax such as a sales tax or value added tax (VAT).

In common terminology (but not necessarily in law), an excise is distinguished from a sales tax or VAT in three ways:

An excise typically applies to a narrower range of products;

An excise is typically heavier, accounting for a higher fraction of the retail price of the targeted products; and

An excise is typically a per unit tax, costing a specific amount for a volume or unit of the item purchased, whereas a sales tax or VAT is an ad valorem tax and proportional to the price of the good.

Documents Required For Registration of Central Excise Number

PAN. No. of the Applicant
Address Proof of Factory
Address Proof of Authorised Signatory
Board Resolution in favour of Authorised Signatory
Memorandum & Article of Association
List of Directors
Photograph of the person signing the application
List of Item to be manufactured/ traded
Details of Bank Account

Date of starting of business.
Address Proof of All Directors
Map of Premises
Estimated Value of Plant & Machinery
Customs Registration No. (BIN No.)
Directorate General Foreign Trade? Import Export Code No.
State Sale Tax No.
Central Sale Tax No.
Registrar of Companies Index No.

Administration of Central Excise	Administration of Central Excise is under CBE&C (Central Board of Excise and Customs). The hierarchy is – Principal Chief/Chief Commissioner, Principal Commissioner/Commissioner, Additional Commissioner, Joint Commissioner, Deputy Commissioner, Assistant Commissioner, Superintendent and Inspector.
Registration	Every person who produces or manufactures excisable goods, is required to get registered, unless exempted. [Rule 9 of Central Excise Rules]. If there is any change in information supplied in Form A-1, the same should be supplied in Form A-1.
Daily Stock Account	Manufacturer is required to maintain Daily Stock Account (DSA) of goods manufactured, cleared and in stock. [Rule 10 of Central Excise Rules]
Clearance of goods under Invoice	Goods must be cleared under Invoice of assesse. In case of cigarettes, invoice should be countersigned by Excise officer. [Rule 11 of Central Excise Rules]
Payment of excise duty	Duty is payable on monthly basis through GAR-7 challan / Cenvat credit by 5th/6th of following month, except in March. SSI units have to pay duty on quarterly basis by 5th/6th of month following the quarter. Assesse paying duty through PLA more than Rs 10 lakhs per annum is required to make e-payment only [Rule 8].
Returns of production, clearances and payment of excise duty	Monthly return in form ER-1 should be filed by 10th of following month. SSI units have to file quarterly return in form ER-3. [Rule 12 of Central Excise Rules] – – EOU/STP units to file monthly return in form ER-2 – see rule 17(3) of CE Rules. Assesses paying 1%/2% excise duty are required to file ER-8 quarterly return. E-return is mandatory to all assesses.
Annual Financial Information	Assesses paying duty of Rs one crore or more per annum through PLA are required to submit Annual Financial Information Statement for each financial year by 30th November of succeeding year in prescribed form ER-4 [rule 12(2) of Central Excise Rules].
Information about Principal Inputs	Specified assesses are required to submit Information relating to Principal Inputs every year before 30th April in form ER-5, to Superintendent of Central Excise. [Rule 9A (1) to Cenvat Credit Rules]. Any alteration in principal inputs is also required to be submitted to Superintendent of Central Excise in form ER-5 within 15 days [rule 9A (2) to Cenvat Credit Rules]. Only assesses manufacturing goods under specified tariff heading are required to submit the return. The specified tariff headings are – 22, 28 to 30, 32, 34, 38 to 40, 48, 72 to 74, 76, 84, 85, 87, 90 and 94; 54.02, 54.03, 55.01, 55.02, 55.03, 55.04. Even in case of assesses manufacturing those products, only assesses paying duty of Rs one crore or more (either through current account or Cenvat credit) are required to submit the return.
Monthly return of receipt and consumption of each of Principal Inputs	Assesse who is required to submit ER-5 is also required to submit monthly return of receipt and consumption of each of Principal Inputs in form ER-6 to Superintendent of Central Excise by tenth of following month [rule 9A(3) to Cenvat Credit Rules]. Only those assesses who are required to submit ER-5 return are required to submit ER-6 return.

See chart below for various returns to be filed.

Annual Installed Capacity statement	Submit Annual Installed Capacity Statement in form ER-7 every year before 30th April.
Submission of List of records	Every assesse is required to submit a list in duplicate of records maintained in respect of transactions of receipt, purchase, sales or delivery of goods including inputs and capital goods, input services and financial records and statements including trial balance [Rule 22(2)].
Changes in details of assesse	Inform change in boundary of premises, address, name of authorised person, change in name of partners, directors or Managing Director in form A-1. [Refer Instructions given below form A-1]
Non-core procedures (to be followed when required)	Export without payment of duty or under claim of rebate [Rules 18 and 19 of Central Excise Rules] Receipt of goods for repairs / reconditioning [Rule 16 of Central Excise Rules] Receipt of Goods at concessional rate of duty for manufacture of Excisable Goods. Provisional Assessment [Rule 7 of Central Excise Rules] Warehousing of goods. Adjudication, Appeals and settlement. See chart after following chart for summary of non-core procedures

Following are the returns to be filed

Form of Return	Description	Who is required to file	Time limit for filing return
ER-1[Rule 12(1) of Central Excise Rules]	Monthly Return by large units	Manufacturers not eligible for SSI concession	10th of following month
ER-2[Rule 12(1) of Central Excise Rules]	Return by EOU	EOU units	10th of following month
ER-3[Proviso to Rule 12(1) of Central Excise Rules]	Quarterly Return by SSI	Assesses eligible for SSI concession (even if he does not avail the concession)	10th of next month of the quarter
ER-4[rule 12(2) of Central Excise Rules]	Annual Financial Information Statement	Assesses paying duty of Rs one crore or more per annum either through PLA or Cenvat or both together (Till29-9-2008, the provision was applicable only when payment through PLA alone was more than Rs one crore).	Annually by 30th November of succeeding year
ER-5[Rules 9A(1) and 9A(2) of Cenvat Credit Rules]	Information relating to Principal Inputs	Assessees paying duty of Rs one crore or more per annum either through PLA or Cenvat or both together (Till29-9-2008, the provision was applicable only when payment through PLA alone was more than Rs one crore).	Annually by 30th November of succeeding year
ER-5[Rules 9A(1) and 9A(2) of Cenvat Credit Rules]	Information relating to Principal Inputs	Assesses paying duty of Rs one crore or more per annum (either through PLA or Cenvat or both together) and manufacturing goods under specified tariff headings (Till29-9-2008, the provision was applicable only when payment through PLA alone was more than Rs one crore).	Annually, by 30th April for the current year (e.g. return for 2005-06 is to be filed by30-4-2005].
ER-6 [Rule 9A(3) of Cenvat Credit Rules]	Monthly return of receipt and consumption of each of Principal Inputs	Assesses required to submit ER-5 return	10th of following month
ER-7 [Rule 12(2A) of Central Excise Rules]	Annual Installed Capacity Statement	All assesses, except manufacturers of biris and matches without aid of power and , reinforced cement concrete pipes	Annually, by 30th April for the previous year (e.g. return for 2010-11 should be submitted by30-4-2011
ER-8 [Sixth proviso to Rule 12(1) of CE Rules]	Quarterly return	Assesses paying 1%/2% excise duty and not manufacturing any other goods	Quarterly within 10 days after close of quarter
Form as per Notification No. 73/2003-CE(NT) [Rule 9(8) of Cenvat Credit Rules]	Quarterly return of Cenvatable Invoices issued	Registered dealers	By 15th of following month
ST-3 [Rule 9(9) of Cenvat Credit Rules and rule 7(2) of Service Tax Rules]	Half yearly return of taxable services provided	Person liable to pay service tax	Within 25 days from close of half year
ST-3 [Rule 9(10) of Cenvat Credit Rules]	Half yearly return of Cenvat credit distributed	Input Service Distributor	Within one month from close of half year

Other Procedures in Central Excise

Export Procedures	Exports are free from taxes and duties. Goods can be exported without payment of excise duty under bond under rule 19 or under claim of rebate of duty under rule 18. Container containing export goods should be sealed by excise officer. Self-sealing is permissible. Excisable Goods should be exported under cover of Invoice and ARE-1 form. Export should be within 6 months from date of clearance from factory. Merchant exporter has to execute a bond and issue CT-1 so that goods can be cleared without payment of duty. Manufacturer has to issue Letter of Undertaking. Export to Nepal/Bhutan are required to be made on payment of excise duty, except when supply is against international bidding. Rebate under rule 18 can be either of duty paid on final products or duty aid on inputs but not both. EOU has to issue CT-3 certificate for obtaining inputs without payment of excise duty.
Bringing good for repairs	Final products cleared on payment of duty can be brought back for repairs etc., by following prescribed procedures. Duty paid goods can be brought in factory for being re-made, refined, and reconditioned or for any other reason under rule 16. The goods need not have been manufactured by assesse himself. Cenvat credit of duty paid on such goods can be taken, on basis of duty paying documents of such goods. After processing/repairs, if the process amounts to ‘manufacture’, excise duty based on assessable value is payable. If process does not amount to manufacture, an ‘amount’ equal to Cenvat credit availed should be paid [rule 16(2)]. If some self-manufactured components are used, duty will have to be paid on such components. Buyer/recipient of such goods can avail Cenvat credit of such amount/duty. If the above procedure cannot be followed, permission of Commissioner is required [rule 16(3)].
Bonds	Assesse is required to execute bond for various purposes like obtaining goods without payment of duty, clearance of seized goods etc. B-1 bond is for exporting without payment of duty, B-17 bond is for EOU.
Bringing goods are concessional rate of duty	Goods can be obtained at concessional rate of duty concessional rate of duty under Central Excise (Removal of Goods at Concessional Rate of Duty for Manufacture of Excisable Goods) Rules, if prescribed conditions are satisfied and procedure is followed.

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