Late Submission of E.R.1 Return to Central Excise

[GORAKHNATH KHARADE]

Dear sir,

We are Manufacturer and we prepare a E.R. 1 (Central Excise Return Monthly )

But last Six month we are not file (submitte)E.R.1 (Monthly Return).

I work on returns and other pending work then I file a Return July 2016,August 2016, September 2016 , October 2016 , November 2016 , December 2016 on dated 23.01.2017

what will be penalty in this case

it will be per day ₹ 100 or ₹ 5000 Per Month

Please advice

Gorakhnath Kharade

9920200983

AI Summary

Manufacturer Seeks Clarification on Penalties for Late E.R.1 Returns Under Rule 12(6) and Rule 27, Central Excise Rules 2002. A manufacturer inquired about penalties for late submission of E.R.1 returns for six months, submitted on January 23, 2017. The responses clarified that under Rule 12(6) of the Central Excise Rules, 2002, the late fee is 100 per day, capped at 20,000 per return. Additionally, a general penalty of 5,000 under Rule 27 applies when no other penalty is specified. The query and responses were part of a knowledge-sharing discussion forum, with the manufacturer expressing gratitude for the guidance received.