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

[Guest]

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

[KASTURI SETHI]

As per Rule 12(6) of Central Excise Rules, 2002, late fee is to be paid ₹ 100/- per day and it should not exceed ₹ 20,000/- per return. Penalty of ₹ 5000/- is general penalty under Rule 27 of CE Rules, 2002 and it is imposed upon where no other penalty is provided.

[YAGAY andSUN]

We do endorse the reply submitted by Kasturi Sethi Sir.

[Guest]

Thank You Very Much for your valuable replay.

Gorakhnath Kharade

9920200983

AI Summary

Late fee for central excise returns applies daily with a statutory cap; a separate general penalty may also apply. Late filing of monthly Central Excise ER 1 returns attracts a statutory late fee payable per day, subject to an overall cap per return. Separately, a general penalty provision applies where no other penalty is prescribed and may be imposed as a residual sanction distinct from the daily late fee.