Penalty for late filing of er-1

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RAHUL TANAJI ZAVARE (Querist)

11 December 2015 I filed my ER-1 return on 10-12-15. But, on 11-12-15 I saw that the status was showing as rejected as I had put the wrong Excise Registration Number. Then I filed return again on 11-12-15 with correct Excise Registration Number. There was no change in my excise data and I had already paid all my dues before filing of return on 10-12-15. I want to know whether I will have to pay the penalty and how much?

KAVIRAJA ADDANGADI

KAVIRAJA ADDANGADI (Expert)

11 December 2015 As per Rule 12 of Central Excise Rule, 2002., the returns for a month in question shall be filed within 10 days after the close of the month for which the returns are pertaining to,
penalty maximum upto Rs. 5000/- Rule 27.
you can pay penalty if you receive notice.

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CMA. CS. Sanjay Gupta

CMA. CS. Sanjay Gupta (Expert)

11 December 2015 Payment of ‘amount’ (late fee) for delayed filing of returns – If Monthly/quarterly return, Annual Financial Information Statement, Annual Installed Capacity Statement etc. are filed late, an ‘amount’ (really late fee) of Rs 100 per day (maximum Rs 20,000) per return is payable – Rule 12(6) of Central Excise Rules inserted w.e.f. 1-3-2015.

In your case unfortunately you have to pay penalty.

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