Penalty for Late filing of ER-1 or ER-6 Returns.

[DAVINDER SINGH]

The Penalty for Late filing of ER-1 or ER-6 Returns. under Rule 27 of Central Excise Rules, 2002 or Rule 15A of Cenvat Credit Rules, 2004 id ₹ 5,000/- . Is the penalty of ₹ 5,000/- to be imposed for every month of delay?

AI Summary

Clarification on penalties for late ER-1 or ER-6 returns: Maximum 5,000 per offense, 100/day capped at 20,000 under Rule 12(6). The discussion addresses the penalties for late filing of ER-1 or ER-6 returns under Central Excise Rules. A query was raised about whether a 5,000 penalty applies for each month of delay. One participant clarified that 5,000 is the maximum penalty per offense, not per day. Another mentioned a late fee of 100 per day, capped at 20,000, under Rule 12(6). It was further explained that late fees and penalties are separate, imposed under different rules, specifically Rule 12(6) and Rule 27, with additional reference to Rule 30 of the Central Excise Rules 2017.