Data feeded wrongly by mistake in excise return

[Guest]

Dear Experts,

If i feeded UPto july Sales figure in Quarterly return i.e. ER3 by mistake then what should i do shall i intimate the same to the department or revise the return.

Also another case is what should i do if i filled the return ER1 instead of ER3 , can deptt deny SSI exemption on this ground ??

Please suggest

Thanks in advance.

[Ganeshan Kalyani]

Sir you can revised the return. Thanks.

[KASTURI SETHI]

Sh. Prem Bajaj Ji,

Rightly advised by Sh.Ganeshan Kalyani, Sir. You can file revised return by by 31.7.16 but there may be a new problem.. .You have filed ER-1 instead of ER-3. The ACES system may not accept revisedER-3 return on the ground that original ER-3 has not been filed. In such a situation, you will have to file original ER-3 return with late fee of ₹ 100/- per day. SSI exemption cannot be denied on this flimsy ground.

[KASTURI SETHI]

Also see para no.(i) of Board's Circular No.956/17/2011-CX dated 28.9.11

AI Summary

Correction of excise return: file a revised ER-3 or, if rejected, file the original with applicable late fee; exemption preserved. Correction of erroneously filed excise returns requires filing a revised return to correct incorrect return type or period. If the system will not accept a revised ER-3 because an original ER-3 was not filed, the taxpayer must file the original ER-3 and pay any applicable late fee. SSI exemption should not be denied solely for this filing error, and Board guidance may be consulted for procedural compliance.