ER-1 ERROR

[sonu shah]

Sir,

our company file ER-1 for the month of April-15.on line, but by mistake cenvat credit amount shown as a opening balance in ER-1 month of April-15, but closing balance of the march-15 was nil. now range superintendent ask us for issuing show cause notice.

please guide me.. with any case law..

[Ganeshan Kalyani]

If your mistake is genuine and if you have not taken excess Cenvat credit and if you are able to justify that there is no malafide intention of evading payment of tax and if the authority is satisfied on your explanation then the authority should not raise demand on you.

[YAGAY andSUN]

Typo Error or clerical mistakes can be either ignored or set aside on submission of documentary evidences/proof.

[KASTURI SETHI]

There is no substance in the logic of the jurisdictional Supdt. to issue SCN on lame issue. SCN is always issued on the basis of records and if your records are in order, nothing to worry. I support the views of both experts.

AI Summary

Company Reports Wrong Cenvat Credit Balance; Genuine Error May Avoid Show Cause Notice Under ER-1 Form Guidelines A company mistakenly reported an incorrect opening balance for Cenvat credit in their ER-1 form for April 2015, despite having a nil closing balance for March 2015. The range superintendent is considering issuing a show cause notice. Respondents advised that if the mistake was genuine and not intended to evade taxes, and if proper documentation is provided, the demand should not be raised. Clerical errors can be rectified with evidence, and if records are accurate, the show cause notice should not be a concern.