Er1 Return

[v anand]

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

[GANTI SARMA]

You have to submit ER-1 return without failed till having Registration with department.

[YAGAY and SUN]

You would have to get the Registration Certificate cancelled and till the time please file the Nil return showing the NIL EXCISE duty with relevant notification as per the Budget 2013-14.

[v anand]

is it any notification number do u know sir

[YAGAY and SUN]

There are two kind of Laws, namely:-

1. Written Laws;
2. Unwritten Laws.

and the answer falls under category number 2.

Please get your registration cancelled through www.aces.gov.in if you stop filing Nil returns.

 

[GANTI SARMA]

Vide Rule 12 of Central Excise Rules, 2002 Every Assessee should file ER-1 by monthly basis. But, in your issue you can file Quarterly  Return vide Notification No.24/2003-C.E.(N.T.) DATED 25.03.2003 Sl.No.2(iv)(c). According to this notification you should file atleast Quarterly basis without fail.

AI Summary

Excise return filing: registered assessees must continue filing returns or file nil returns unless registration is cancelled.
Registered assesses must continue filing ER-1 returns and may submit nil returns where no excise duty is payable; to stop filing, the assessee must get registration cancelled through the online portal. A statutory rule requires regular ER-1 submission, while an administrative notification permits quarterly filing for eligible assessees, so until cancellation the assessee should file periodic ER-1 returns (monthly as required or quarterly as permitted) showing nil duty.