Er1 Return

[v anand]

Dear all

past days we are paid excise duty for branded garments goods and filing ER-1 return.but nowdays no duty for branded garments. so we are not collect the duty and not taken any cenvat credit .i need one explain for upcoming month we are submiting the ER-1 return compulsary. if i need not to filing the return its any notification is there

Pls clarify that issues

V.Anand

AI Summary

Excise return filing: registered assessees must continue filing returns or file nil returns unless registration is cancelled.
Registered assesses must continue filing ER-1 returns and may submit nil returns where no excise duty is payable; to stop filing, the assessee must get registration cancelled through the online portal. A statutory rule requires regular ER-1 submission, while an administrative notification permits quarterly filing for eligible assessees, so until cancellation the assessee should file periodic ER-1 returns (monthly as required or quarterly as permitted) showing nil duty.