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
Guidance on E-Filing ER-1 Return: Reporting Late Excise Duty Payment with Interest under Specific Sections A query was raised regarding the e-filing of the ER-1 Return for Central Excise, specifically about how to report a delayed payment of excise duty with interest. Two responses were provided. The first response indicated that the payment, despite being late, should be shown in the columns designated for duty paid. The second response detailed that the payment should be recorded in PLA column No. 4 under ABSTRACT OF ACCOUNT-CURRENT (CASH PAYMENT), and also in the section for Other Payments Made during the month, as detailed under Sl.No.(6) of the return. (AI Summary)
Central Excise
TaxTMI 
TaxTMI 
TaxTMI 
