Procedure for electronic filing of Central Excise and Service Tax returns and for electronic payment of excise duty and service tax.

ACES mandates electronic registration, e filing of specified excise and service tax returns and electronic payment procedures for taxpayers.

The circular mandates use of the centralized ACES system for electronic registration, return filing and electronic payment of Central Excise duty and Service Tax, prescribes registration procedures for new, existing, non assessees and LTU assessees, specifies validation, XML/template upload and CFC facilitation options, details e payment via authorized net banking and EASIEST with challan generation, and defines filing status, rejection/acceptance rules and taxpayer responsibilities including maintenance of contact details and use of PAN for statutory registration.