Balendra Parmar (Finance Manager) (199 Points)
02 January 2012Dear Sir.
We have late filling the ER-1 return, we have not know that the monthly return must be required for fiiling.We have under the ipression that the return shoud be filled after production and movement of goods. The department not accept our reason and imposed the penulty of Rs.5000 under rule 27.The department is correct for imposition of penulty ?
regards,
Balendra Parmar.
HS Negi
(Senior Executive- F&A)
(590 Points)
Replied 02 January 2012
Dear Sir,
If you have filed the return after due date then penlaty so imposed is correct. It could be minimised, if you made an excuse during personal hearing.
Regards
HS Negi
HS Negi
(Senior Executive- F&A)
(590 Points)
Replied 02 January 2012
Dear Sir,
If you have filed the return after due date then penlaty so imposed is correct. It could be minimised, if you made an excuse during personal hearing.
Regards
HS Negi
nikhil shah
(shahbhai)
(63 Points)
Replied 02 January 2012
first of your total turnover was in excess of rs.4 crore then you have to file return monthly otherwise you have to file return quarterly. second thing is that not only production is liable to file return but production of excisable goods is create liability to file excise return. in such a situation you have to prove to the department that our total turnover is below rs. 4 crores and we have to file return quaterly. penalty that was charged by the department is not in excess of the total liability of the excise duty payable . if your duty is low then rs.5000/- then benefit also granted.
U S Sharma
(glidor@gmail.com)
(21063 Points)
Replied 03 January 2012
@ Nikhil Shan
Quarterly return or ER-3 is available to only those assessee who are availing any benefit of value based exemption, i.e if they are paying duty from zero after availing input credit, they can not avail benefit of ER-3 but have to file ER-1 monthly.
CA Prabhat Gupta
(Manager (Indirect Taxes))
(821 Points)
Replied 03 January 2012
Mr. Parmar,
Manufacture or Production of Marketable excisable goods is the event for levy of Excise Duty. But the collection of duty is postponed till the time of actual removal of goods from the place of manufacture.
As far as Filing of return is concerned as per Rule 12 of Central Excise Rules, 2002, every assessee is required to submit a monthly return of production and removal of goods and other relevant particulars, within ten days after the close of the month to which the return relates.
Ignorance of laws made for the purpose is not a good excuse to avoid penal provisions. Moreover, it seems that there is no specific provision for penalty on late filing of Central Excise Return. Hence, department seems to be correct in imposing the penalty of under Rule 27, which is the general penalty.
CA Prabhat Gupta
(Manager (Indirect Taxes))
(821 Points)
Replied 03 January 2012
Mr. Parmar,
Manufacture or Production of Marketable excisable goods is the event for levy of Excise Duty. But the collection of duty is postponed till the time of actual removal of goods from the place of manufacture.
As far as Filing of return is concerned as per Rule 12 of Central Excise Rules, 2002, every assessee is required to submit a monthly return of production and removal of goods and other relevant particulars, within ten days after the close of the month to which the return relates.
Ignorance of laws made for the purpose is not a good excuse to avoid penal provisions. Moreover, it seems that there is no specific provision for penalty on late filing of Central Excise Return. Hence, department seems to be correct in imposing the penalty of under Rule 27, which is the general penalty.
Balendra Parmar
(Finance Manager)
(199 Points)
Replied 04 January 2012
Dear Sir,
Very Very thanks to All for your valuable feedback.
Regards,
Balendra Parmar
CA Final Student & FM in Venture lighting india Limited.
Balendra Parmar
(Finance Manager)
(199 Points)
Replied 04 January 2012
Dear Sir,
Very Very thanks to All for your valuable feedback.
Regards,
Balendra Parmar
CA Final Student & FM in Venture lighting india Limited.
vivek sharma
(Practising Company Secretaries)
(26 Points)
Replied 07 June 2012
CAN ANYBODY TELL WHEN ER-8 IS NOT FILING ON TIME AND CHALLAN OF ER-8 IS NOT PAID ON TIME
D R Pandit
(Professional)
(122 Points)
Replied 13 December 2012
Dear Balendra Parmar,
With due respect to the replies you have received so far in respect of your query regarding what is to be done when penalty is imposed under Rule 27 of CER 2002 for late filing of ER-1 Returns, my answer is, you need/should NOT pay the penalty, simply because the Rule does not cover cases where ER-1 is filed belatedly. This rule is for some entirely different purpose. Looking at the situation practically, Rs. 5,000/- is comparatively small amount to pay, but as per the rules and as a matter of principle, you are NOT bound by Rule 27 to pay the penalty for late filing of ER-1.
D. R. Pandit
D R Pandit
(Professional)
(122 Points)
Replied 13 December 2012
Dear Balendra Parmar,
With due respect to the replies you have received so far in respect of your query regarding what is to be done when penalty is imposed under Rule 27 of CER 2002 for late filing of ER-1 Returns, my answer is, you need/should NOT pay the penalty, simply because the Rule does not cover cases where ER-1 is filed belatedly. This rule is for some entirely different purpose. Looking at the situation practically, Rs. 5,000/- is comparatively small amount to pay, but as per the rules and as a matter of principle, you are NOT bound by Rule 27 to pay the penalty for late filing of ER-1.
D. R. Pandit
shankar
(student)
(97 Points)
Replied 13 December 2012
Dear Nikhil Shah,
As per notification No. 32 - CX dt. 30.12.2011 even SSI units are also have to file the ER3 returns on monthly basis.
So, there is no concession on filing the return on quarterly basis. They have to file with ER1 returns.
BRIJMOHAN VASHISHTHA
(COMPNAY SECRETARY)
(21 Points)
Replied 03 November 2014
Our compnay is filing regular Excise return in the form ER 8 by opting notification number 1/2011 C.E., dt 01.03.2011, to pay excise duty @ 1% / 2% without availing CENVAT credit.
we towards doing some repackaging job, to pack Diwali Gift pack, which amounts to manufacturing, intimated the department before start of work that we shall be doing repackaging job for diwali gifts, will pay Excise duty on MRP basis after availing CENVAT credit, shall maintain separate record. We further advised that any other formaility to be obserbed from us, will be complied with as and when asked for.
We filed ER1 return during the period we did packaging alongwith our regular ER8 return.
Now the deptt is insisting to file ER1 for each month with Nil clearance whereas same is not our regular job in addition to ER8 for regualr work done. Please advsie if deptt is right in asking for the same.
CAclubindia
