I am currently a Manager on H1b visa with a valid i140. If I were to go outside USA and work in managerial capacity for 1 year and come back on h1b visa into USA again, would I be able to upgrade to Eb1c later on? Or do I need to return on L1 to do this?

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My understanding is you can come back on H1 and do EB1C. I don’t think EB1C has a criteria that you should be on only L1 visa.

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Yep this

Yes. You can do eb1c if your company allows it. Accenture doesn't approve eb2 to eb1 conversions.
So check with your employer before making such a big move.

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You can’t convert EB2 to EB1c in any case. Can just convert EB3 to EB2 and vice versa. For EB1c you will have to refile i140 though you can retain your PD from your EB2/3 i140.

You’d have to come back on L1

No need to come on L1

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