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hard copies of the returns filed by you electronically, as the provisions for submission of the Excise returns manually repealed wholly?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 andSUN]

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

Excise Department Cannot Demand Hard Copies of E-Filed Returns, Confirms Notification No. 21/2011 Effective October 1, 2011. A discussion on a forum addressed whether the Excise Department can require hard copies of electronically filed returns, considering Notification No. 21/2011, effective from October 1, 2011, which mandates electronic filing. Three respondents confirmed that the department cannot demand hard copies if returns are filed online. Neeraj Kumar and Pradeep Khatri emphasized the legal amendment prohibiting manual submissions. Ashwinbhai Shah referenced a Pune Commissionerate meeting and a legal clarification stating that no hard copies are needed if returns are filed electronically, reinforcing the department's inability to insist on manual submissions.