TaxTMI 
TaxTMI 
Dear Sir,
Please suggest can i have filed ER-1 for the month of November after 10th of succeeding month . Please advise as earlier
NON FILING ER-1
09 Dec 2015 
2 Replies 
1357 Views Asked by
Late filing penalty for ER 1 returns: daily levy applies with a capped maximum and recent effective date.
Late filing of the ER 1 return triggers a statutory daily penalty for the period of delay, subject to a prescribed maximum cap, under the Central Excise Rules as introduced by Notification No. 08/2015 which took effect on 1 March 2015; filing after the tenth day of the succeeding month is permissible but the per day charge and ceiling must be paid. (AI Summary)
Late filing of the ER 1 return triggers a statutory daily penalty for the period of delay, subject to a prescribed maximum cap, under the Central Excise Rules as introduced by Notification No. 08/2015 which took effect on 1 March 2015; filing after the tenth day of the succeeding month is permissible but the per day charge and ceiling must be paid. (AI Summary)