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<h1>New Guidelines for E-Filing and E-Payment of Excise and Service Tax for High-Value Assessees Announced.</h1> The circular outlines the procedure for electronic filing of Central Excise and Service Tax returns and electronic payment of taxes, as mandated by recent notifications. It applies to assessees who paid Rs. 10 Lakh or more in the previous financial year. Comprehensive instructions have been prepared by DG (Systems) for registration, return filing, and e-payment processes under ACES. The circular requests that officers and the trade industry be informed and assisted in adopting these procedures. It emphasizes the need for sensitization and support for a smooth transition to electronic filing and payment systems.