E-Filling of Excise Returns

[Sanjay Sharma]

Can Excise department (Range office) still insist to submit the hard copies of the returns filed by you electronically, as the provisions for submission of the Excise returns manually repealed wholly? (Notification No. 21/2011)

Effective date of the this notification is 01.10.2011, it means Returns for the Month of Sep-2011 should be filed electronically.

Sanjay Sharma

[NEERAJ KUMAR, RANCHI]

Mr Sharma

Now the department can not at all ask for hard copy of the return if filed online.Return for Sep should be filed electronically.

[YAGAY and SUN]

Central Excise Department can't insist for manual returns, since the law has been amended in this regard.

[ashwinbhai shah]

Mr. Sharma,

I agree with the views expressed by Shri Neeraj Kumar, Ranchi. But it is further mentioned here that the issue for filing of hard copy of ER-1 return when the same has been filed electronically, has been discussed in the meeting of RAC/PGC at Pune Commissionerate and reported in ELT at page 13 Vol. 259 Part-2, dated 8th December,2010. Wherein the Hon'ble Commissioner has sclarified that as per legal position in the matter, no hard copy of ER-1/3 needs to be filed, if the same has been filed electonically. Under the above mentioned circumstances, the excise department can not insist the hard copy of ER-1 return.

Ashwinbhai Shah.

AI Summary

Electronic filing requirement bars insistence on manual return copies after repeal of manual submission obligation.
The statutory amendment mandates electronic filing of monthly excise returns and removes the manual-submission requirement; therefore, the department cannot insist on hard copies of ER-1/3 returns filed electronically, a position reinforced by administrative clarification that no duplicate manual filing is necessary.