TaxTMI 
TaxTMI 
Procedure for electronic filing of Central Excise and Service Tax returns and for electronic payment of excise duty and service tax.
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....e (including payment by utilisation of Cenvat credit) in the previous financial year. Attention is also invited to Notifications No. 21/2011-Central Excise(NT) & 22/2011-Central Excise (NT) both dated 14.09.2011 and No. 43/2011-ST dated 25.08.2011 prescribing mandatory electronic filing of Central Excise and Service Tax returns 2. DG (Systems) has prepared comprehensive instructions outlining the procedure for electronic filing of Central Excise duty and Service Tax returns and electronic payment of taxes under ACES. The same is annexed. The said instructions outline the registration process for new assessees, existing assessees, non-assessees and for Large Taxpayers Unit assessees, steps for preparing and filing of return, use of XML Schema for filing dealer's return, procedure for obtaining acknowledgement of e-filed return, procedure for e-payment etc. It is requested to sensitize the concerned officers as well as the trade and industry regarding the said instructions. 3. As a large number of taxpayers would be required to file Central Excise and Service Tax return electronically, it is re....
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....e Notices, Personal Hearing Memos, Adjudication Orders, Appellate and related processes. 9. Audit Module 10. Export Module for processing export related documents III. Benefits to the Assessees 1. Reduce Physical Interface with the Department 2. Save Time 3. Reduce Paper Work 4. Online Registration and Amendment of Registration Details 5. Electronic filing of all documents such as applications for registration, returns [On-line and off-line downloadable versions of ER 1,2,3,4,5,,6,7,8,Dealer Return, and ST3], claims, permissions and intimations; provisional assessment request, export-related documents, refund request 6. System-generated E-Acknowledgement 7. Online tracking of the status of selected documents 8. Online view facility to see selected documents 9. Internal messaging system on business-related matters IV. Registration Process: To transact business on ACES a user has to first register himself/herself with ACES through a process called "Registration with ACES", This registration is not a statutory registration as envisaged in Acts/Rules governing Central Excise and Service Tax but helps the application in reco....
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....on. After verification, the Superintendent of Service Tax issues the Registration Certificate. However, in case of request for centralized registration, the Commissioner of Service Tax approves the registration. In either case, if the requisite documents are not received within a period of 15 days, the registration application will be rejected by the department as incomplete. After the approval for issuance of a Registration Certificate is given by the competent authority, a message to this effect is sent to the assessees electronically. In case of Central Excise, the Registration Certificate is issued by the AC/DC, after due processing, and a message to this effect is sent to the assessees electronically. Thereafter, the range Officer carries out physical verification of the declared premises and verifies the documents. A message regarding physical verification is sent electronically. The assessee can view and take a print-out of this. 9. Depending on the option chosen by the assessee, the signed copy of the RC can be sent by post or can be collected by assessee in person. 10. While submitting registration form, if the assessee makes a ....
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....en after furnishing the ID have not received the TPIN mail from ACES are advised to contact the jurisdictional Range Officers or LTU Client Executives and furnish their email IDs in writing. The officer will thereafter incorporate the email ID in the ACES registration database of the assessee and arrange to send the TPIN mail to the assessee's email ID. (c) Non-Assessee 1. This category of registration is given in ACES to any individual, firm or company which requires to transact with the Central Excise or Service Tax Department, though not an assessee such as (a) merchant exporter, (b) co-noticee, (c) refund applicant, (d) persons who have failed to obtain CE/ST registration as required under the law and against whom the Department has initiated proceedings and (e) persons who are required to tender any payment under CE/ST Act /Rules. The Non- assessees are not required to file any tax returns. 2. Where such persons desire to seek non-assessee registration they follow same steps as in case of new assessee except that while choosing the registration form in step (vii) they have to choose and fill in the Non-assessee form. 3. In case t....
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.... and any other consequences. V. E-filing of Returns The assesses can electronically file statutory returns of Central Excise and Service Tax by choosing one of the two facilities being offered by the department at present: (a) they can file it online, or (b) download the off-line return utilities which can be filled-in off-line and uploaded to the system through the internet. a. Steps for preparing and filing returns (i) Returns can be prepared and filed on line by selecting the „File Return" option under RET module after logging into the ACES. (ii) All validations are thrown up during the preparation of the return in this mode and the status of the return filed using the online mode is instantaneously shown by ACES. (iii) Returns can also be prepared and filed off-line. Assessee downloads the Offline return preparation utility available at http://www.aces.gov.in (Under Download) (iv) Prepares the return offline using this utility. The return preparation utility contains preliminary validations which are thrown up by the utility from time to time. (V) Assessee logs in using the User ID and password. (vi) Selects RET from the ....
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....rate the process to prepare, validate and upload the Dealer" s Return. Steps to prepare the XML Step 1: ACES application accepts the return in XML format. Prepare the Dealer return XML and validate it against the schema ACES_DLR.xsd provided. Step 2: Login to the ACES application and upload the XML for processing. XML will be again validated against same XSD again before processing. XML File only will be considered valid if it satisfies the requirements of the schema (predefined XSD) with which it has been associated. These requirements typically include such constraints as: Elements and attributes that must/may be included, and their permitted structure The structure as specified by regular expression syntax Similar facilities are available for ER 1 returns. Instructions for using the schema are given in detail in the Help section, under ,,Download" link. Assessees are advised to follow them. d. Filing of Returns and other documents through the ACES Certified Facilitation Centres (CFCs) CBEC has entered into MOUS with the Institute of Chartered Accountants of India (ICAI), Institute of Cost and Works Accountants of India (ICWAI) a....
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....some information, records or documents which should be furnished by the assessee. In case of review and correction of returns by the departmental officers, assesses will receive a message from the application and they can log in to the application to view the reviewed returns online. 3. Returns, captured off-line using the Downloadable utility and uploaded later on, are further subjected to certain validation checks. Processing of uploaded returns, using the off-line versions, is done at the end of one business day and the status can be viewed by the assessees under the "VIEW STATUS" link under "RET" module. Status is described as "UPLOADEDâ€, “FILED†or “REJECTED" and they denote as follows: • UPLOADED denotes that return is uploaded and under processing (assessees are advised to view the status after the end of a business day). FILED denotes that uploaded return is accepted by system. REJECTED denotes that return is rejected due to errors. (The assessees are required to correct the return and upload it again.) 4. There is no provision in ACES application to allow assessees to make corrections in the C....
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....uired to or opted to file returns electronically but are unable to file electronically, for any technical difficulty in filing the returns, on account of difficulties at the department's end viz. server/application is down or due to some defect in the software, should submit a soft copy of their return in CD along with a hard copy of the return prepared using the latest version of the offline utility and duly signed by the authorized person. This facility will be available only on the last day on which the return is to be filed. If the last day is a holiday then it can be submitted on the next working day. However, if the difficulty is on account of any defect on assessee's end, this facility will not be available to the assesses. h. e-payment 1. In terms of Notification No 04/2010-Central Excise (N.T.) dated the 19th February, 2010, an assessee, who has paid total duty of rupees ten lakhs or more including the amount of duty paid by utilization of CENVAT credit in the preceding financial year, is required to deposit the duty electronically through internet banking under sub-rule (1) of Rule 8 of the Central Excise Rules, 2002. 2. Simila....
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.... viii. On submission of data entered, a confirmation screen will be displayed. If the taxpayer confirms the data entered in the screen, it will be directed to the net- banking site of the bank selected. ix. The taxpayer will login to the net-banking site with the user id/ password, provided by the bank for net-banking purpose, and will enter payment details at the bank site. x. On successful payment, a challan counterfoil will be displayed containing CIN, payment details and bank name through which e-payment has been made. This counterfoil is proof of payment made. i. Responsibility of the Assessee 1. It is the legal responsibility of the assessees, who are required to file returns, to file it within the due date as prescribed under law. It may, however, be noted that merely uploading the returns will not be considered as returns having been filed with the department. A return will be considered as filed, when the same is successfully accepted by the application as "Filed" and the relevant date for determining the date of filing of return will be the date of uploading of such successfully "filed†returns. In case a return is â....