Due Dates Retrun Central Excise and Service Tax in India

Due date of Returns CE/ST

ER-1	10th of Every Month	CER-12
ER-3	10th of Quarter	CER-12
ER-5  Declaration Input	30/04    Annual	CCR-9A
ER-7  Capacity	30/04    Annual	CER 12(2A(a))
ER-4 Balance sheet	30/11    Annual	CER 12(2a)
ST-3	25th Oct/Apr   Electronically	STR 7A
Dealer	15th Quarterly	CCR 9(8)

Due date of Payment

C.E. Excise Non SSI	5th Bank 6th Net March=31/3	CER-8
CE SSI	5th of Qrtr. Bank, 6th  Net	CER-8
Service Tax	5th Qtrly (Invl Firm)Monthly Co 6th If electronically	STR 6(ii) STR 6(i)

Penalty Late Filing of Returns

	Notification Rule	Amount
ST	R-7-C STR-1994 Sec. 70	15 Days=500 16-30=1000 >30days=1000+100/Day max 20000 (sec 70)
C E	Rule 27 CER Rule 15A CCR	5000

Rate of Excise duty and Rate of Interest on Excise duty from 1/4/2000

Rates of Excise Duty on Iron and Steel and other major items
Date		Date	Basic	Cess	HEC	Total
01/04/2000	To	27/02/2004	16			16.00
28/02/2004	To	08/07/2004	8			8.00
09/07/2004	To	28/02/2005	12	2		12.24
01/03/2005	To	28/02/2007	16	2		16.32
01/03/2007	To	29/02/2008	16	2	1	16.48
01/03/2008	To	06/12/2008	14	2	1	14.42
07/12/2008	To	23/02/2009	10	2	1	10.30
24/02/2009	To	26/02/2010	8	2	1	8.24
27/02/2010	To	16/03/2012	10	2	1	10.30
17/03/2012	To		12	2	1	12.36
INTEREST RATES
Comp Levy		1/8/1997 to 31/3/2000	18%	Rule 96ZP(3)
09/10/1996	To	28/02/2000	18%	34/96 dated 9/10/1996
01/03/2000	To	12/05/2002	24%	8/2000 dt 1/3/2000+40/2000 dt 12/5/2000
13/5/2002	to	11/09/2003	15%	19/2002 dt 13/5/2002
12/09/2003	To	31/03/2011	13%	6/2003 dt 12/9/2003
01/04/2011	To	Date	18%	6/2011 dt 1/3/11 wef 1/4/2011