Late fees for late filing er1 return

[Vaibhav Baharia]

As mentioned, late fees max. Is 20000.it is for for each return or for the one assesse.i jave filed 12 return after 12 months.since there was no production.and the return was nil. So pl. Clearify.

AI Summary

Clarification on ER.1 returns: No penalty relaxation for late filings in Central Excise, even for nil returns. A user inquired about late fees for filing ER.1 returns under Central Excise, questioning whether the maximum fee of 20,000 applies per return or per assessee, especially since the returns were nil due to no production. Two respondents clarified that there is no provision for penalty relaxation for delayed ER.1 filings in Central Excise, even if the returns are nil. This relaxation is applicable only in Service Tax, confirming that the late fee applies regardless of production status.