TaxTMI 
TaxTMI 
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
revised return central excise
16 Jan 2016 
10 Replies 
13155 Views Asked by
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. (AI Summary)
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. (AI Summary)