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 andSUN]

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 andSUN]

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

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.