Dear Sir,
Can any one tell me the what is the last date of filling ER-3 Return ?
Clarification Provided: ER-3 Returns Due by 10th of Month Post-Quarter, Rule 12(1) Central Excise Rules 2002. Penalties Apply. A query was raised regarding the deadline for filing the ER-3 return under Central Excise. Responses clarified that ER-3 returns must be filed by the 10th of the month following each quarter, as per Rule 12(1) of the Central Excise Rules, 2002. Filing delays incur a penalty of 100 rupees per day, up to 20,000 rupees. A participant inquired about possible exceptions if delays occur due to unavoidable circumstances, seeking any relevant citations or precedents for such cases. (AI Summary)
Central Excise