Revised excise return allowed: filers may submit corrected returns by month-end of original filing under new notification. Revision of excise returns is permitted with effect from 17.8.2016 under Notification No. 42/2016: an assessee who filed an excise return (ER1/2/3) on or before the due date may submit a revised return by the end of the calendar month in which the original return was filed.