Electronic filing and e-payment mandated for certain Central Excise and Service Tax assessees via ACES with prescribed procedures. Mandatory electronic filing and electronic payment for specified Central Excise and Service Tax assessees are to be effected through the ACES application; registration procedures for new, existing, non-assessees and LTU units, online and offline return preparation and upload (with validation and UPLOADED/FILED/REJECTED statuses), XML schema support for dealer returns, Certified Facilitation Centres for assistance, e-payment via the EASIEST portal and authorised banks with bank challan proof, and departmental rules on filing dates, technical failures and assessees' responsibilities are specified.
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Provisions expressly mentioned in the judgment/order text.
Electronic filing and e-payment mandated for certain Central Excise and Service Tax assessees via ACES with prescribed procedures.
Mandatory electronic filing and electronic payment for specified Central Excise and Service Tax assessees are to be effected through the ACES application; registration procedures for new, existing, non-assessees and LTU units, online and offline return preparation and upload (with validation and UPLOADED/FILED/REJECTED statuses), XML schema support for dealer returns, Certified Facilitation Centres for assistance, e-payment via the EASIEST portal and authorised banks with bank challan proof, and departmental rules on filing dates, technical failures and assessees' responsibilities are specified.
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