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    <description>Whether to file ER 1 or ER 3 depends on SSI classification and turnover-based eligibility: ER 3 is a quarterly return for SSI units with quarterly duty payment timing; ER 1 is the monthly return for other assessees. Electronic filing of returns is mandatory via the ACES portal. Mixed reporting practices occur where SSI exemption applies to some goods and duty is paid on others, with some assessees filing a single ER 1 containing both exempt and dutiable transactions.</description>
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