ER-1 RETURN

[S.C. WADHWA]

Dear Experts,

We filed our excise return for the month of March 15 by taking quantity in kg unit as per procedure is being followed up since long. whereas quantity entered in RG-1 and invoices prepared in nos. of packets/bottles.

Now my query is whether we should take opening balance in nos. as on 1.4.15 and start taking quantity in nos to be filled in returns for the month of April15 and whether to intimate excise deptt for this change of procedure. Please give your expert opinion immediately to enable us to file return accordingly.

Regards,

WADHWA

[ashish chaudhary]

Suggested to maintain same units of quantitative measurement in Excise Records and Return. Take opening stock in No, and intimate the department regarding the changes adopted.

[rajkumar shukla]

PL MENTION UNIT OF QUANTITY AS APPEARING IN CENTRAL EXCISE TARIFF ACT AGAINST YOUR PRODUCT HEADING

[PAWAN KUMAR]

Dear Sir,

I agree with the views of Shukla Sir. The unit of measurement is to be taken as per the tariff heading of your product.

[varun arora]

Dear Experts,

in that particular issue if i say i am selling same goods to one customer in kg and to another in pcs.

then in that case in rg1 we are maintaining separate records for kg and for pcs also.

is this correct??

in ceta 1985 kg. is mention.

one of my reason for selling the goods in pcs is that Actually we deals in electrical stamping and after copper winding or aluminium diecasting it can not compete in kg.

please suggest.

AI Summary

Guidance on Excise Returns: Consistency in Units, Notify Changes, Follow Central Excise Tariff Act Specifications. A user inquired about whether to change the unit of measurement in their excise returns from kilograms to the number of packets or bottles, as recorded in RG-1 and invoices. They sought advice on whether to inform the excise department about this change. Responses suggested maintaining consistency in units across records and returns, and to notify the department of any changes. One reply emphasized using the unit specified in the Central Excise Tariff Act. Another respondent mentioned maintaining separate records for different units when selling to different customers, noting the specific context of their product.