Penalty for Late filing of ER-1 or ER-6 Returns.

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..... Penalty for Late filing of ER-1 or ER-6 Returns.
Query (Issue) Started By: - DAVINDER SINGH Dated:- 31-8-2017 Last Reply Date:- 1-9-2017 Central Excise
Got 4 Replies
Central Excise
The Pe .....

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..... nalty for Late filing of ER-1 or ER-6 Returns. under Rule 27 of Central Excise Rules, 2002 or Rule 15A of Cenvat Credit Rules, 2004 id ₹ 5,000/- . Is the penalty of ₹ 5,000/- to be imposed .....

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..... for every month of delay? Reply By KASTURI SETHI: The Reply: Rs.5000/- is maximum penalty for every offence and not every day. Reply By Himansu Sekhar: The Reply: For delay of each month Reply B .....

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..... y KASTURI SETHI: The Reply: Late fee for late filing of ER-1 is ₹ 100/- per day and maximum ₹ 20000/- under Rule 12(6) of Central Excise Rules, 2002. Reply By KASTURI SETHI: The Reply: .....

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..... Under Central Excise Rules late fee and penalty both are separate and impossible separately under Rule 12 (6) and Rule 27. Under Central Excise Rules 2017 read Rule 30.
Discussion Forum - Knowledg .....

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..... e Sharing .....

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