TaxTMI 
TaxTMI 
Can ER-1 return be revised? if so please quote the relevant circular or any else.............
Revised return
09 Mar 2017 
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Revised return filing permitted under Central Excise Rules; monthly returns by month end and annual returns within one month.
The Central Excise Rules were amended by Notification No. 8/2016 to permit filing of revised returns: revised monthly returns may be submitted by the end of the calendar month in which the original return is filed; revised annual returns may be submitted within one month of the annual return's submission; and a corresponding provision for EOU monthly returns to DTA was inserted. Notification No. 42/2016 notified 17.08.2016 as the effective date. Revised returns can be filed via the web filing portal when the returns window is open; Rule 17(7) applies to 100% EOUs. (AI Summary)
The Central Excise Rules were amended by Notification No. 8/2016 to permit filing of revised returns: revised monthly returns may be submitted by the end of the calendar month in which the original return is filed; revised annual returns may be submitted within one month of the annual return's submission; and a corresponding provision for EOU monthly returns to DTA was inserted. Notification No. 42/2016 notified 17.08.2016 as the effective date. Revised returns can be filed via the web filing portal when the returns window is open; Rule 17(7) applies to 100% EOUs. (AI Summary)