e-filing of ER-1 Return.

[vinay wakde]

In case the e-payment of Excise duty payable (PLA) for the month is not paid in time i.e. on or before 6th of the following month, but paid subsequently  i.e. on 15th with interest. How to show such payment  in ER-1 Return and in which column?   

Regards,

VINAY

 

[Surender Gupta]

The columns in the ER-1 are specific and contains to show the particulars of interest. The payment of duty though belated should be shown normally in the columns of duty paid.

[Thirugnanaprakash M]

This is to be shown in PLA column No.  4.  ABSTRACT OF ACCOUNT-CURRENT (CASH PAYMENT), GAR-7 Challan Payments made in the month (in aggregate) and payment to be shown in Utilization towards Other Payments Made during the month (vide. Details furnished under Sl.No.(6) of the Return DETAILS OF OTHER PAYMENTS MADE - ARREARS).

Regards,

Thirugnanaprakash

AI Summary

Treatment of belated excise duty payments: record in ER-1 duty-paid fields and in the PLA column, with arrears detail. Belated excise duty payments remitted with interest should be recorded in the duty-paid fields of ER-1 and specifically shown in the PLA column. In the Abstract of Account-Current (Cash Payment) aggregate GAR-7 challan payments for the month are reflected, and the belated payment must be recorded as utilization towards Other Payments Made, with details furnished under the return's Other Payments Made (arrears) section.