Late Submission of E.R.1 Return to Central Excise, Central Excise

[GORAKHNATH KHARADE]

Dear sir,

We are Manufacturer and we prepare a E.R. 1 (Central Excise Return Monthly )

But last Six month we are not file (submitte)E.R.1 (Monthly Return).

I work on returns and other pending work then I file a Return July 2016,August 2016, September 2016 , October 2016 , November 2016 , December 2016 on dated 23.01.2017

what will be penalty in this case

it will be per day ₹ 100 or ₹ 5000 Per Month

Please advice

Gorakhnath Kharade

9920200983

Posts / Replies

[KASTURI SETHI]

As per Rule 12(6) of Central Excise Rules, 2002, late fee is to be paid ₹ 100/- per day and it should not exceed ₹ 20,000/- per return. Penalty of ₹ 5000/- is general penalty under Rule 27 of CE Rules, 2002 and it is imposed upon where no other penalty is provided.

[YAGAY AND SUN]

We do endorse the reply submitted by Kasturi Sethi Sir.

[GORAKHNATH KHARADE]

Thank You Very Much for your valuable replay.

Gorakhnath Kharade

9920200983