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

AI Summary

Unit of measurement: align excise return units with tariff heading and notify department when changing recording units.
Align the unit of measurement used in Central Excise returns with the unit prescribed in the product's tariff heading and with excise records; take opening balances in the adopted unit and intimate the department about any procedural change. If sales occur in multiple units, maintain separate records and RG-1 entries for each unit while ensuring overall consistency and accurate stock conversion.