23 July 2016
Respected Sir/Mam, My query is in relation to Filing of excise return whether in ER-1 or ER-3 when assesee is eligible to claim the SSI exemption (i.e having the turnover less than 400 Lakh in the previour year) but not availing such exemption. Whether assessee is required to file quarterly return in this case also or it shall have to file the return in form no ER-1.