https://www.taxtmi.com/forum/issue?id=109606 The online system requires ER1 return filing only after the accounting period is closed; taxpayers must file the ER1 for the month after period end and file returns before initiating online surrender of the registration certificate, and payment to PLA does not replace the filing obligation. en-us Thu, 24 Dec 2015 18:28:50 +0530 Thu, 23 Jan 2025 15:56:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=109606 The online system requires ER1 return filing only after the accounting period is closed; taxpayers must file the ER1 for the month after period end and file returns before initiating online surrender of the registration certificate, and payment to PLA does not replace the filing obligation. Discussion-Forum Central Excise Thu, 24 Dec 2015 18:28:50 +0530 https://www.taxtmi.com/forum/issue?id=109606