penalty and late fees for delay in fillin return of excise

[Mohit verma]

Sir

I got registration under excise on 25 June 2016, but after registration we don't menufeture any goods due to some labour problem and also not file any return till date

Please suggest what we do next under central excise

Ifmandatory to file return how much penalty and late fees I will to pay

[KASTURI SETHI]

Central Excise return (ER.1 or ER-3 ) is mandatory after getting registration. It is mandatory even if there is no production. Late fee is applicable under Rule 12(6) of Central Excise, Rules, 2002 and General penalty is imposable under Rule 27 ibid. Under Rule 12 (6) ₹ 100/- per day and maximum ₹ 20,000/- and General Penalty is ₹ 5000/- for contravention of CE Rules.

[DR.MARIAPPAN GOVINDARAJAN]

I endorse the views of Shri Sethi.

AI Summary

Mandatory excise return filing required even if no production; late fees and general penalty apply under Central Excise Rules. Mandatory excise return filing (ER-1 or ER-3) must be done after registration even if there is no production. Non filing attracts a daily late fee under Rule 12(6) of the Central Excise Rules, subject to a maximum cap, and an independent general penalty under Rule 27 for contravention of the Rules.