COMPOUND LEVY SCHME

[Anil Jangid]

Do we need to file ER1 form for those who are under compounding levy in CENTRAL EXCISE.

[KASTURI SETHI]

Yes. Rule 12 of Central Excise Rules, 2002 is also applicable to the goods manufactured and cleared under Compounded Levy Scheme.

AI Summary

Compounded Levy Scheme: ER1 filing required under Rule 12 for goods manufactured and cleared under the scheme.
Rule 12 of the Central Excise Rules, 2002 applies to goods manufactured and cleared under the Compounded Levy Scheme; accordingly, persons clearing goods under the scheme are required to file the ER1 return and comply with the procedural filing obligations specified by Rule 12.