revised return central excise

[Anil Jangid]

Can we file revised excise quarterly return ? is there any penalty or interest for revised return ? what is the period and procedure to file revised return

[KASTURI SETHI]

There is no provision in ACES application to allow assessees to make corrections in the Central Excise returns filed by them.Once the return is accepted by the system as successfully "FILED", no modification can be made by the assessee. However, if the return is rejected by the system, the assessee can correct the error and upload it again.

AUTHORITY BOARD's CIRCULAR NO.956/17/2011-CX dated 28.9.2011.

[Ganeshan Kalyani]

Yes there is no provision for filing revised excise return. I agree with Kasturi Sir.

[KASTURI SETHI]

Sh.Ganeshan Kalyani Ji,

Though you always supports views on merits only, yet I value your support. I think more in a positive manner to the extent that you have not only spared your precious time for me but also for all the visitors of this forum through out India. Support means views have been cemented/confirmed from expert and thus its value cannot gauged in words.For visitors also not an iota of doubt is left.

[Mahir S]

Yes sir, there is no specific provision for submission of revised return, as rightly explained above.

If assessee finds that he has made some mistake in excise return then, they he may intimate the Range Officer with a request letter for Rectification of the mistake.

This is the most practical solution to your query.

The question of penalty or interest does not arise for such rectification.

[Mahir S]

The Range officer after receiving your request for revision/modification of the said ER1 return, will check the accuracy and correct the said content at time of assessment of your ER1 return.

After correction, if the RO deems it necessary ; you may get that revised return through aces website under "Ret" menu "List reviewed Returns" category.

[Ganeshan Kalyani]

Thanks a tonne Kasturi Sir for your appreciation and support.

[DR.MARIAPPAN GOVINDARAJAN]

I endorse the views of Shri S. Mahir.

[Mahir S]

Sir, Thnx for the endorsement...

[RAJESH MANGAL AGRAWAL]

I am also agreed with the views of Shri S. Mahir. This is the best practical solution in this case.

[Mahir S]

Yes sir..

AI Summary

Revised excise returns: no ACES facility; corrections must be notified to the Range Officer for rectification without automatic penalty.
The ACES platform lacks any facility to amend a Central Excise return once it is accepted as filed; only rejected returns may be corrected and reuploaded. Errors in an accepted ER-1 return should be brought to the Range Officer's attention by letter for rectification during assessment, after which a corrected return may be made available in ACES. This administrative rectification is presented as not automatically attracting penalty or interest.