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    <title>e-filing of ER-1 Return.</title>
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    <description>Belated excise duty payments remitted with interest should be recorded in the duty-paid fields of ER-1 and specifically shown in the PLA column. In the Abstract of Account-Current (Cash Payment) aggregate GAR-7 challan payments for the month are reflected, and the belated payment must be recorded as utilization towards Other Payments Made, with details furnished under the return&#039;s Other Payments Made (arrears) section.</description>
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      <description>Belated excise duty payments remitted with interest should be recorded in the duty-paid fields of ER-1 and specifically shown in the PLA column. In the Abstract of Account-Current (Cash Payment) aggregate GAR-7 challan payments for the month are reflected, and the belated payment must be recorded as utilization towards Other Payments Made, with details furnished under the return&#039;s Other Payments Made (arrears) section.</description>
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      <law>Central Excise</law>
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