ER-1/ER-3 Return

[DEEPAK SHARMA]

In my opinion a unit who is paying excise duty from very first rupees with availment of CENVAT having turn over less than 4 crore in the previous year are require to submit ER-3 return.

experts are requested to comment on this matter either the assesees are require to file ER-1 or ER-3. please reply

AI Summary

ER-3 return: quarterly filing for units within prescribed SSI limit; duty paying units with CENVAT should file ER-1.
Whether to file ER 1 or ER 3 depends on SSI status and duty paying treatment: units within the prescribed SSI limit must file ER 3 quarterly for excisable goods and CENVAT availment; by contrast, units paying duty from the first rupee while availing CENVAT are treated as duty paying units and should file ER 1.