Respected Sir,
I am in receipt of Order for Show Cause issued for Non Filing of ER-4, ER-5 & ER-7 for F.Y. 2013-14 under Rule 27 of Central Excise Rules, 2002 by the Jurisdiction Officer.
We have filed the Respective ER-1 & ER-6 of all the Months for F.Y. 2013-14 but as we were not aware with respect to the applicability of ER-4,ER-5 & ER-7 to us we had not filed the same. Also the same was observed during Excise Audit conducted at our unit.
Kindly guide us in this regard.
Penalty for Late Filing of ER-4, ER-5, and ER-7 Forms Under Rule 27: No Waiver, Immediate Action Advised A discussion forum addresses a penalty imposed for not filing ER-4, ER-5, and ER-7 forms for the fiscal year 2013-14 under Rule 27 of the Central Excise Rules, 2002. The initiator, unaware of the requirement, seeks guidance after receiving a show cause order. Respondents advise immediate filing of the returns and payment of late fees, noting that the Assistant Commissioner lacks discretion to waive these fees. They suggest paying the penalty to resolve the issue, as leniency might reduce the penalty but not eliminate it. The discussion emphasizes the distinction between late fees and penalties. (AI Summary)
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