Late fees for late filing er1 return, Central Excise

[Vaibhav Baharia]

As mentioned, late fees max. Is 20000.it is for for each return or for the one assesse.i jave filed 12 return after 12 months.since there was no production.and the return was nil. So pl. Clearify.

Posts / Replies

[KASTURI SETHI]

No provision for relaxation in penalty for delay in filing ER.1 return in Central Excise on the ground of NIL production. This relaxation is available in Service Tax only. It is confirmed. No doubt at all.

[DR.MARIAPPAN GOVINDARAJAN]

I endorse the views of Shri Sethi.