I have filed the January month of Excise return on time but have made one mistake. that is i have claimed excess credit on capital goods by Rs. 31/-. This mistake is found in march.
In Central Excise Act, 1944 there is no provision for revised return due to short duration for filing ER 1.
In case, any one has made a mistake in ER 1, then they can intimate superintendence of Central Excise intimating the kind of mistake and the quantum of impact in the current return.
Therefore, it is advisable to you to intimate superintendence of Central Excise as soon as possible.