12th
October, 2006.
Notification
No.23/2006 - 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 CENVAT Credit Rules, 2004, and in
supersession of the notification of the Government of India in the Ministry
of Finance (Department of Revenue), No.26/2005-Central Excise (N.T.), dated the
16th May, 2005 published vide G.S.R.313 (E), dated the 16th
May, 2005, 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 forms shall be used, namely:-
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
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Return of excisable goods and availment of CENVAT credit for the |
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Large Taxpayer Unit opted for (name of the city)*.- _________ |
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1. Registration number
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2. Name of the Assessee
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3. Details of the manufacture, clearance and duty payable.-
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CETSH NO. |
Description of goods |
Unit of quantity |
Quantity manufactured |
Quantity cleared |
Assessable Value |
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(1) |
(2) |
(3) |
(4) |
(5) |
(6) |
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Duty |
Notification availed |
Serial number in
Notification |
Rate of |
Rate of duty (specific) |
Duty payable |
Provisional assessment number (if any) |
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(7) |
(8) |
(9) |
(10) |
(11) |
(12) |
(13) |
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CENVAT |
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Other Duties |
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Registration
number of the recipient unit |
Name and
address of the recipient premises |
CETSH NO. |
Description |
Unit of
Quantity |
Quantity
cleared |
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(1) |
(2) |
(3) |
(4) |
(5) |
(6) |
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Registration
number of sender premises |
Name and
address of the sender premises |
CETSH NO. |
Description |
Unit of
Quantity |
Quantity
received |
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(1) |
(2) |
(3) |
(4) |
(5) |
(6) |
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6. Details of duty paid
on excisable goods.-
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Duty code |
Credit
Account (Rs) |
Account Current (Rs.) |
Challan |
BSR code |
Total duty
paid (2+3) |
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No. |
date |
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(1) |
(2) |
(3) |
(4A) |
(4B) |
(5) |
(6) |
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CENVAT |
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Other Duties |
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7. Abstract of ACCOUNT-CURRENT (Cash payment).-
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Summary
particulars |
Amount
in Rs. |
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(1) |
(2) |
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Opening Balance |
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Add: TR-6/ GAR-7 Challan payments made in the
month (in aggregate) |
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Add*:Adjustment of the excess duty paid
during previous period under subrule (2) of rule 12BB (incase of LT) |
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Total amount available |
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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) |
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Less Utilization towards Other Payments made
during the month (vide. Details furnished under Sl.No.(9) of the Return) |
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Closing balance |
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8. Details of CENVAT credit taken and utilized.-
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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) |
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(1) |
(2) |
(3) |
(4) |
(5) |
(6) |
(7) |
(8) |
(9) |
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Opening balance |
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Credit taken on
inputs on invoices issued by manufacturers |
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Credit taken on
inputs on invoices issued by I or II stage dealers |
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Credit taken on
imported inputs |
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Credit taken on
capital goods on invoices issued by manufacturers or by I or II stage
dealers |
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Credit taken on
imported capital goods |
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Credit taken on
input services |
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Credit taken from
inter-unit transfer of credit by a large taxpayer* |
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Credit taken under
sub-rule(2) of rule 12BB of Central Excise Rules, 2002* |
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Total credit
available |
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Credit utilised for
payment of duty on goods |
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Credit utilised when
inputs or capital goods are removed as such |
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Credit utilised for
payment of tax on services |
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Credit utilised
towards inter-unit transfer of credit by a large taxpayer* |
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Closing balance |
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9. Details of other
payments made.-
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Payments |
Amount paid (Rs) |
Challan |
BSR code |
Source document. |
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Account current |
Credit Account |
No. |
date |
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No |
date |
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(1) |
(2A) |
(2B) |
(3A) |
(3B) |
(4) |
(5A) |
(5B) |
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Arrears of duty under rule 8 |
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Other arrears of duty |
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Interest payment under rule 8 |
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Other interest payments |
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Misc. payments |
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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
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Y |
Y |
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Return of excisable goods and availment of CENVAT credit for the month
of |
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D |
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M |
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Date of Receipt |
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:
(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.
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.
Incase 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.
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Quantities |
Abbreviations |
Quantities |
Abbreviations |
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Centimetre(s) |
cm |
Metre(s) |
m |
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Cubic centimetre(s) |
cm3 |
Square metre(s) |
m2 |
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Cubic metre(s) |
m3 |
Millimetre(s) |
mm |
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Gram(s) |
g |
Metric tonne |
mt |
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Kilogram |
kg |
Number of pairs |
pa |
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Kilolitre |
kl |
Quintal |
q |
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Litre(s) |
l |
Tonne(s) |
t |
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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.
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SED |
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NCCD |
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AED(TTA) |
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SAED |
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ADE |
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ADE on specified
products levied under clause 85
of Finance Act, 2005 |
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EDUCATION CESS ON EXCISABLE GOODS |
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CESS |
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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*
Form
E.R.-3
Original/Duplicate
[See
rule 12 of the Central Excise Rules, 2002 and rule 9 (7) of CENVAT Credit Rules,
2004]
[To be submitted by the assessees falling under proviso to rule 12 of the
Central Excise Rules, 2002]
M M
Y Y
Y Y
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Return
of excisable goods and availment of CENVAT credit for the month of |
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1. Registration
number
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2. Name of the Assessee
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3. Details of the manufacture, clearance and duty payable.-
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CETSH NO. |
Description of goods |
Unit of quantity |
Quantity manufactured |
Quantity cleared |
Assessable Value |
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(1) |
(2) |
(3) |
(4) |
(5) |
(6) |
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Duty |
Notification availed |
Serial number in
Notification |
Rate of |
Rate of duty (specific) |
Duty payable |
Provisional assessment number |
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(7) |
(8) |
(9) |
(10) |
(11) |
(12) |
(13) |
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CENVAT |
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Other Duties |
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4.
Details of duty paid on excisable goods:
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Duty
code |
Credit
Account (Rs.) |
Account
Current (Rs.) |
Challan |
BSR
Code |
Total
duty paid (Rs.) |
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No. |
date |
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(1) |
(2) |
(3) |
(4A) |
(4B) |
(5) |
(6) |
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CENVAT |
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Other
Duties |
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5. Abstract of ACCOUNT-CURRENT (Cash payment).-
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Summary
particulars |
Amount
in Rs. |
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(1) |
(2) |
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Opening Balance |
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Add: TR-6/ GAR-7 Challan payments made in the
month (in aggregate) |
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Total amount available |
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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) |
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Less Utilization towards Other Payments made
during the month (vide. Details furnished under Sl.No.(7) of the Return) |
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Closing balance |
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6.
Details of CENVAT credit taken and utilized.-
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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) |
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(1) |
(2) |
(3) |
(4) |
(5) |
(6) |
(7) |
(8) |
(9) |
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Opening balance |
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Credit taken on
inputs on invoices issued by manufacturers |
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Credit taken on
inputs on invoices issued by I or II stage dealers |
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Credit taken on
imported inputs |
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Credit taken on
capital goods on invoices issued by manufacturers or by I or II stage
dealers |
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Credit taken on
imported capital goods |
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Credit taken on
input services |
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Total credit
available |
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Credit utilised for
payment of duty on goods |
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Credit utilised when
inputs or capital goods are removed as such |
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Credit utilised for
payment of tax on services |
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Closing balance |
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7. Details of other payments made:
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Payments |
Amount
Paid (Rs.) |
Challan |
BSR
Code |
Source
document. |
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Account
current |
Credit
account |
No. |
Date |
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No |
date |
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(1) |
(2A) |
(2B) |
(3A) |
(3B) |
(4) |
(5A) |
(5B) |
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Arrears
of duty under rule 8 |
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Other
arrears of duty |
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Interest
payment under rule 8 |
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Other
interest payments |
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Misc.
Payments |
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8.
Self- assessment memorandum:
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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. |
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b) |
During
the month, total Rs. ________________ was deposited vide TR 6 Challans
(copies enclosed). |
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c) |
During
the month, invoices bearing S.No._______ to S.No. _______ were issued. |
Date:
Place:
Name and signature of Assessee or
Authorised Signatory
ACKNOWLEDGEMENT
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M
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M
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Y |
Y |
Y |
Y |
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Return
of excisable goods and availment of CENVAT credit for the month of |
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D
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D
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M
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M
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Y |
Y |
Y |
Y |
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Date
of receipt |
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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. 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, 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 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 |
|
|
|
|
|
|
EDUCATION
CESS ON |
|
|
|
|
|
|
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. 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. 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.
15. 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.
16. 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.
(B)
This notification shall come into effect from the 1st day of
November, 2006.
F.No. 202/24/2006-CX.6
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