Every Assessee is Prone to Default in Filing ER-5 And ER-6



As per Rule 12(1) of the Central Excise Rules an assessee who is registered with the Central Excise department is mandate to file the ER-1 periodically. Though, every registered assessee is not mandate to file ER-5 and ER-6. ER-5 and ER-6 is to be filed by one of those rare assessees whose paymen
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About the Author

Advocate

I am an Advocate practicing in Delhi, in the High CourtandSupreme Court. I havedone LLM in commercial Law from United Kingdom. My specialization is in the area ofCentral Excise, Service Tax, Customs, Foreign Trade Policy, U.P. Entry of Goods into local Area Tax,Weights and Measurement Act, Legal Metrology Act, Labou ... Read more


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