hi,
I have filed ER 1 for the month of Oct 15- jan 16 instead of ER 2. How do i amend it now?
Venkatanarayana GM
(Partner associate at Hiregange & Associates)
(1279 Points)
Replied 12 February 2016
There is no concept of amending returns under excise laws.
You can even file ER - 1 now with late fee charges paid.
CA Prakash N
(Head - Indirect Tax (GST & FTP))
(373 Points)
Replied 13 February 2016
Dear Ms. Kirti,
As Mr. Venkat said, there is no provision to amend or revise the returns filed under Central Excise law.
However, I could able to see that error done your side is unintentional and also you were in bonafide belief that you are liable to file ER-2 returns instead of ER-1. If my understanding is correct then following would be my suggestions.
1. File ER-1 returns for the above said period
2. Write a letter to your range Superintendent to intimate the mistake happened and specifically express
a. that you are a law abiding assessee
b. paying duties on time
c. now you have rectified your mistake
d. not paid penalty as this is unintentional and procedural lapse.
e. request him not to charge any penalty for the same.
3. Send the letter and workings in RPAD post.
4. Keep a copy of letter for future reference
If he agrees to waive, then it is good for you. So that you can avoid penalty and rectify your mistake.
CA Prakash N
(Head - Indirect Tax (GST & FTP))
(373 Points)
Replied 13 February 2016
Dear Ms. Kirti,
As Mr. Venkat said, there is no provision to amend or revise the returns filed under Central Excise law.
However, I could able to see that error done your side is unintentional and also you were in bonafide belief that you are liable to file ER-1(normal assessee) returns instead of ER-2(EOU). If my understanding is correct then following would be my suggestions.
(Question for you - is you client an EOU?)
1. File ER-1 returns for the above said period
2. Write a letter to your range Superintendent to intimate the mistake happened and specifically express
a. that you are a law abiding assessee
b. paying duties on time
c. now you have rectified your mistake
d. not paid penalty as this is unintentional and procedural lapse.
e. request him not to charge any penalty for the same.
3. Send the letter and workings in RPAD post.
4. Keep a copy of letter for future reference
If he agrees to waive, then it is good for you. So that you can avoid penalty and rectify your mistake.
Landmark Judgments: Important Provisions of the EPF & ESI Act interpreted by the Honorable Supreme Court of India
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