Generating Form ER 8 (Excise for Manufacturer)

Form ER 8 is an excise unit-wise report.  This report will list out all the transactions recorded in particular quarter. It provides complete information on the assessable value and duty payable on all clearances attracting 2% excise duty. Drill-down reports till the last level of voucher entry are provided for each section of this report to display complete information of vouchers categorized under it.

There are three sections in Form ER 8 report as follows:

• Statistics: It displays all transactions recorded in a particular quarter.
• Computation: It displays the assessable value and duty amount in the Duty Payable row
• Payment: The count of transactions which are recorded for making payment as GAR-7 challan are listed here. If there is any exception found by the system, they will be displayed under Not Included Transactions. Once the exception are solved, these transactions can be included for generating the form

To generate the Form ER 8 in TallyPrime

• Gateway of Tally > Display More Reports > Statutory Reports > Central Excise Reports > Manufacturer > Form ER 8.
  Alternatively, press Alt+G (Go To) > type or select Form ER 8.

Statistics of Vouchers

This section displays voucher count for the following four categories:

• Total Number of Transactions
• Included Transactions
• Excluded Transactions
• Uncertain Transactions

Total Number of Transactions

It displays the count of all the transactions recorded in the selected quarter. The total count is categorised as included transactions, excluded transactions and uncertain transactions. Voucher count appears against each of these categories. The drill-down report of this row displays the Statistics report comprising of voucher types with the corresponding voucher count. Select Total Number of Transactions and press Enter.

The Statistics screen displays the list of voucher types with the corresponding:

• Count of vouchers recorded for each voucher type
• Total number of vouchers recorded for the specified period

Included Transactions

This displays the total number of transactions which are considered for Form ER 8 and linked to the selected excise unit. The following vouchers will be displayed:

• Excise Sales
• Supplementary Invoices for Sales transactions
• Excise Debit Note
• Manufacturing Journal
• Excise Stock Journal
• Excise Material In voucher

Excluded Transactions

This displays the total number of transactions which are not linked to the selected excise unit and do not form a part of Form ER 8. The following vouchers will be displayed:

• Transactions which belong to other excise units
• Contra vouchers
• Inventory voucher such as Physical Stock, Rejections In, Rejections Out, Delivery Note, Receipt Note and Material In and Material Out
• Order vouchers such as Sales Order, Purchase Order, Job Work In and Job Work Out
• Payroll vouchers such as Payroll and Attendance vouchers
• Vouchers which are manually excluded by users
• Voucher excluded due to non-excise implications
• Non-accounting vouchers such as reversing journal, optional voucher and memorandum vouchers
• Cancelled vouchers

Uncertain Transactions

It displays the complete list of information gaps found in transactions. Until these details are specified, either in masters or transactions, the transaction cannot be considered for filing return. It consists of two broad categories,

• Master Related Exceptions
• Transactions Related Exceptions

All the transactions which are displayed here require user’s intervention to provide the appropriate details. Provision to completely exclude uncertain transactions is also made available. Hence, any transaction which has information gaps but is not required to be shown in the quarterly return, can be moved to Excluded Transactions.

Computation

The computation section displays the total assessable value and duty in Duty payable row. Summarised details in terms of values and voucher count all the transactions captured in the Included Transactions of Statistics of Vouchers will be displayed here. The transactions categorised as excluded and uncertain will not be considered for computation.

Duty payable

The assessable value and duty amount of clearances recorded using excise sales invoice appears here. When the report is viewed in detailed mode, the break-up of assessable value and duty payable on goods cleared will be categorised as,

• Home Clearance with nature of removal as Captive Consumption, Domestic, Special Rate and Exempt
• Exports/LUT
• Export/Bond
• Export/Rebate
• SEZ/LUT
• SEZ /Bond
• SEZ/Rebate

Payment Details

A separate section is provided to capture the count of all vouchers recorded for excise payments irrespective of the period selected to generate Form ER 8. In this section, Included Transactions row displays the count of all payment vouchers recorded for payment of excise duty, arrears, interest and miscellaneous dues to the department. The Not Included Transactions row displays the count of excise payment vouchers recorded for a different return period.

Note: Payment vouchers will be displayed in the Excluded Transactions row of Statistics of Vouchers.

Duty Payment

The total value of following payment transactions are displayed here.

• Payment of excise duty
• The amount of excess payment made during the previous period carried forward to the current period

The Balance Duty Payable row displays the amount calculated by deducting the Duty Payment made from the Duty Payable after CENVAT Adjustment.

Other Payments

The total value of payment vouchers recorded for payment made towards arrears, interest and miscellaneous dues for the current period are displayed here.