ER3 return

[Raja krishnan]

Dear sir, our client is a manufacturer as well as availing SSI exemption and follow 8./2003 Notification. Availing SSI exemption status they are not filing their ER3 return in on time but file belatedly. Now Excise authorities issue letter to pay the penalty for Non-filing of Nil return. is it correct. if yes, kindly give the exact penalty amount for each delayed return.

 

[YAGAY andSUN]

Please check Central Excise Rules, 2002 in this regard.

[Shivshankar Mishra]

As per CE rules, 2004 it is mandate to file returns with in stipulate time lime other wise pay penalty of 20000/ 

Mishra

​+91-9820490707

[YAGAY andSUN]

Dear Raja Krishna,

Department may have a lenient view in case there is no production or removal in the material period.  There are plethora of judgments in this regard.  Do little bit research on this matter.

Regards

Team YAGAY & SUN

 

[Arun Kumar Singh]

The maximum penalty can be imposed of Rs. 5000/-. If any reason of non filing of return then penalty can be waived.  

AI Summary

Late ER3 Filing May Lead to Penalties Under Central Excise Rules, 2002; Possible Waiver if Justified A manufacturer availing SSI exemption under Notification 8/2003 has been filing ER3 returns late, prompting excise authorities to demand a penalty for non-filing of Nil returns. Respondents suggest checking the Central Excise Rules, 2002, and note that under CE rules, 2004, a penalty of up to Rs. 20,000 may apply for late filing. Another view suggests that if there was no production or removal, the department might be lenient, referencing numerous judgments. The maximum penalty is Rs. 5,000, and it may be waived if justified.