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.

[KASTURI SETHI]

No provision for relaxation in penalty for delay in filing ER.1 return in Central Excise on the ground of NIL production. This relaxation is available in Service Tax only. It is confirmed. No doubt at all.

[DR.MARIAPPAN GOVINDARAJAN]

I endorse the views of Shri Sethi.

AI Summary

Late fee for ER return: no relaxation for nil production; concession exists only under service tax. Central Excise law provides no relaxation or waiver of the late fee for delayed filing of ER returns on the ground of nil production; the cited maximum late fee therefore applies where statutes prescribe it. A concession for nil-activity delays exists in Service Tax rules, but not for Central Excise ER returns, and this position is confirmed by the forum respondents.