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

Penalty for late ER3 return: penalty exposure exists, but waiver or leniency may apply when no production occurred. Issue concerns filing of ER3 returns by an SSI-exempt manufacturer and penalties for late filing of nil returns. Responses reference Central Excise rules and note that penalties may be levied for non-filing, while also indicating a potential maximum penalty ceiling, discretion to waive penalties, and administrative leniency when there is no production or removal in the relevant period.