How to show sales return in excise return er-1

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How to show sales return of FG in excise return ER-1

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In ER-1 we need to show,the details of clearances made, so we need to show thr Assessable Value and not Sales Value....once goods cleared then excise get attracted and subsequent Sales Return will in no way effect excise liability already arisen...therefore, the same is not to be disclosed in ER-1...

YEA AGREE WITH SAURABH. SALES RETURN IS CONSIDERED AS FRESH INPUTS WHICH IS REMOVED AS FRESH CLEARENCE ONLY AFTER SOME PROCESS AS APPLICABLE


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