Understanding the ER-3 Report

You run the ER3 report to print the details about duty paid on excisable goods, CENVAT credit claimed, and interest payments for the business unit. You print this report quarterly. Some of the sections in this report are different from the sections in the ER1 report. The ER3 report reads from the Excise - RG-1 - Transaction File (F75I380), Tax Registration Details (F75I210), and Excise - MODVAT / PLA Summary (F75I310Y) tables.

The ER-3 report displays the opening balance, credit taken on imported input goods, and credit taken on imported capital goods for CVD, CVD Cess, and CVD HCess under Section 6 of the report. The system displays the CVD amounts by adding them to the corresponding balances under CENVAT column, CVD Cess amounts by adding them to the corresponding balances under the Cess on Excisable Goods column, and CVD HCess amounts by adding them to the corresponding balances under the Secondary and Higher Education Cess column under Section 6 of the report.