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<h1>Mandatory E-Filing and Payment for Central Excise and Service Tax via ACES for Large Assessees Starting April 2010.</h1> The circular outlines the procedure for electronic filing and payment of Central Excise and Service Tax through the Automation of Central Excise and Service Tax (ACES) system, effective from April 1, 2010. It mandates e-filing and e-payment for assessees who paid over ten lakh rupees in the previous financial year. The ACES system offers modules for registration, returns, refunds, dispute resolution, and more, aiming to enhance efficiency, transparency, and taxpayer services. It provides benefits such as reduced paperwork, online tracking, and internal messaging. Detailed instructions for registration, e-filing, and e-payment processes are included, along with system requirements and support resources.