Dear all
past days we are paid excise duty for branded garments goods and filing ER-1 return.but nowdays no duty for branded garments. so we are not collect the duty and not taken any cenvat credit .i need one explain for upcoming month we are submiting the ER-1 return compulsary. if i need not to filing the return its any notification is there
Pls clarify that issues
V.Anand
Filing ER-1 Returns Required for Branded Garments Despite No Excise Duty; Consider Cancellation If Unnecessary. Rule 12 Applies. A participant in a discussion forum inquired about the necessity of filing ER-1 returns for branded garments, given that no excise duty is currently applicable. Respondents advised that as long as the registration with the department is active, ER-1 returns must be filed, even if they are nil returns. It was suggested to cancel the registration if returns are no longer needed. Reference was made to Rule 12 of the Central Excise Rules, 2002, and Notification No. 24/2003-C.E.(N.T.), which allows filing on a quarterly basis instead of monthly. (AI Summary)
Central Excise
TaxTMI 
TaxTMI 
TaxTMI 
