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?

[KASTURI SETHI]

Rs.5000/- is maximum penalty for every offence and not every day.

[Himansu Sekhar]

For delay of each month

[KASTURI SETHI]

Late fee for late filing of ER-1 is ₹ 100/- per day and maximum ₹ 20000/- under Rule 12(6) of Central Excise Rules, 2002.

[KASTURI SETHI]

Under Central Excise Rules late fee and penalty both are separate and impossible separately under Rule 12 (6) and Rule 27. Under Central Excise Rules 2017 read Rule 30.

AI Summary

Late filing penalty is a maximum per offence and also separate from daily late fee.
The statutory framework distinguishes a maximum penalty per offence for late filing of ER-1 or ER-6 returns from a separate daily late fee for delayed ER-1 filings; the penalty is a fixed ceiling applied per offence while the late fee is charged per day of delay subject to its own maximum cap, and both sanctions may be imposed independently under their respective provisions.