LCI Learning

Share on Facebook

Share on Twitter

Share on LinkedIn

Share on Email

Share More

Damu (aaa)     03 January 2013

Late filing of e.r 1

E.R1 (Excise Monthly Returns) was not submitted for one month before the due date of 10th of every month. The concerned person forgot to file the returns as said above but when remembered the returns were filed on 12th of that particular month.

Excise Department has issued Show Cause Notice.

What is that will happen if the reasons mentioned above are put forward to the department in a form of reply.

Is there any penalty for such mistake?

Will the department pardon as a special case? what is supposed to be done next?



Learning

 3 Replies

Ramesh Chandra Verma (advocate)     04 January 2013

A penalty maximum upto Rs. 5000/- may be imposed as per Rule 27 of the Central Excise Rules, 2002. Being a first case of late filing the department waive the penalty also.

Ramesh Chandra Verma

09810525780

Damu (aaa)     06 January 2013

ThanQ Sir for your knowledgeble answer. I shall approach the department for next course of action.

Best regards.

Rajeev Kumar Garg ( Self Consultancy of Excise Customs and Service Tax)     06 January 2013

Dear Mr. Damu, 

To forget filing return on time is not an excuse to waive penalty.  However, if you have any resonable cause, penalty can be waived.

Thanks.

 

Rajeev Kumar Garg

(M.Com, L.L.B.)

Consultant (Excise, Customs & Service Tax)

Ph. No. 7500802402.


Leave a reply

Your are not logged in . Please login to post replies

Click here to Login / Register