I wnat to know that that if we paid duty more than one crore during the previous year, whether it is compulsery  to file the ER-1 return electronically.  If yes please help me the following

I want to know the notification No., Date & Sr. No. if we clear the materials against

Form CT-3 to EOU

Form CT-1 to a merchant Exporter

To SEZ against LUT

Export  against LUT

Thanks in advance