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Late fees for late filing er1 return, Central Excise

Issue Id: - 114298
Dated: 4-11-2018
By:- Vaibhav Baharia

Late fees for late filing er1 return


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As mentioned, late fees max. Is 20000.it is for for each return or for the one assesse.i jave filed 12 return after 12 months.since there was no production.and the return was nil. So pl. Clearify.

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Showing Replies 1 to 2 of 2 Records

Page: 1


1 Dated: 4-11-2018
By:- KASTURI SETHI

No provision for relaxation in penalty for delay in filing ER.1 return in Central Excise on the ground of NIL production. This relaxation is available in Service Tax only. It is confirmed. No doubt at all.


2 Dated: 6-11-2018
By:- DR.MARIAPPAN GOVINDARAJAN

I endorse the views of Shri Sethi.


Page: 1

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