COMPOUND LEVY SCHME

[Anil Jangid]

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

AI Summary

Filing ER1 Form Required for Entities Under Compounded Levy Scheme per Rule 12 of Central Excise Rules, 2002. A query was raised regarding the necessity of filing the ER1 form for entities under the Compounded Levy Scheme in Central Excise. The response clarified that Rule 12 of the Central Excise Rules, 2002, applies to goods manufactured and cleared under this scheme, indicating that filing the ER1 form is indeed required.