TaxTMI 
TaxTMI 
Procedure for electronic filing of Central Excise and Service Tax returns and for electronic Payment of Central Excise Duty and Service Tax
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....2010. 2. Attention of the trade is also invited to this office Trade Notice No.03/2009 (C.EX) dated 10.9.2009 intimating the roll out of Automation of Central Excise and Service Tax (ACES) in Hyderabad - IV Commissionerate and the brief procedure for Registration. 3. Director General (Systems), Central Board of Excise and Customs (CBEC) has prepared comprehensive instructions outlining the procedure for electronic payment of taxes under ACES and electronic filing of excise/Service Tax returns. The same is reproduced below for the convenience of the trade. 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, using of XML Schema for filing dealers' return, procedure for obtaining acknowledgement of E-filed return, procedure for E-payment, etc. The trade are hereby requested to note and follow the instructions. Procedure for Electronic filing of Central Excise and Service Tax returns and Electronic Payment of Taxes In continuation of its efforts for trade facilitation, CBEC has rolled-out a new centralized, web-based and workflow-base....
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....l documents such as applications for registration, returns [On-line and off-line downloadable versions of ER 1,2,3,4,5,6, 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 recognizing the bonafide users. Described below are steps for taking registration by a new assessee, existing assessee, non-assessee and a Large Tax Payer Unit (LTU). (a) New Assessee 1. The user needs to log onto the system, through internet at http://www.ACES.gov.in 2. He/she chooses the Central Excise/Service Tax button from the panel appear....
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....5-Systems generated alphanumeric serial number For non-PAN based assessees 1-4 digits TEMP 5-10 Systems generated alpha numeric number 11-12 EM (Excise Manufacturer) or ED (Excise Dealer), SD (Service Tax) 13-15-Systems generated alphanumeric serial number (b) Existing Assessee 1. The existing assessees will not have to take fresh registrations. They will have to only register with the ACES application. This can be done in the following manner : • ACES application will automatically send mails to the e-mail IDs of the assessee, as available in the existing registration data base, indicating a TPIN number, and password. The mail will contain a hyperlink to the website. • Assessee clicks on the hyperlink and is taken to ACES application • Assessee submits the form after filling the requisite information including the password provided in the e-mail, a new User ID and new password. User ID, once chosen is final and cannot be changed by the assessee in future. • On successful registration with ACES, the assessee can transact business through ACES. 2. Existing asse....
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....GLTU) into ACES 3. Any new unit of an existing LTU, which applies for registration with ACES will be automatically attached with the L TU Commissionerate based upon PAN details in the registration form 4. As soon as the new or existing unit is attached with the L TU Commissionerate, a suitable intimation will be automatically sent by the ACES to the existing jurisdictional Commissionerate and the pending items of work will be transferred to the LTU Commissionerate 5. For existing L TU assessees, the process of registration is same as explained in Sub Para (b) above. IMPORTANT: i. The user ID once selected will be permanent and cannot be changed. However, it is desirable to frequently change passwords ii. The User ID should be of 6-12 alphanumeric characters, no special character such as !@#$%*&( or spaces except underscore '-' shall be allowed. iii. New assessee seeking registrations in Central Excise and Service Tax will also submit to the jurisdictional Range officer, a printout of the application form submitted online duly signed by the authorized signatory along with required documents. iv. Assessee....
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....ES, "Filed" meaning successfully accepted by the system or "Rejected" meaning the ACES has rejected the return due to validation error. The rejected returns can be resubmitted after corrections. (viii) Once the Central Excise returns are filed online in ACES or uploaded to the system using the off-line utility, the same can not be modified or cancelled by the assessee. The Service Tax returns, however, can be modified once as per rules up to 90 days from the date of filing the initial return. (ix) Self-assessed CE returns, after scrutiny by the competent officer, may result into modification. Both the 'Original' and the 'Reviewed' return can be viewed by the assessee online. (b). Using XML Schema for filing Dealers Return Currently, the ACES Application allows on-line filing of Quarterly Returns by the Registered Dealers accessing the site www.ACES.gov.in by using the excel utility. Some assesses who use their own software application in their offices find the process of manual entry of data in the excel format of Returns as a time consuming and avoidable exercise. A new feature of XML schema has now been introduced. Now using the....
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....the CFC, during the period they are authorized by him/her to work in ACES. (d). Validation of the entries made while filling return At the time of making entry in the electronic format of the relevant return, the software does some preliminary validation for ensuring correctness of data, either concurrently or at the time of saving / submitting the return. This validation process is automated. The user is prompted by the application software to correct the particulars entered wherever required. In respect of certain entries, although the application alerts the assessee about any entry found erroneous or inconsistent, as per the automated validation process, the assessee is still allowed to proceed further to complete data entry of the return and finally submit it electronically. But in some cases the assessees are not allowed to proceed further unless the error indicated is corrected. 1. A return filed electronically is subject to automatic verification process by the application and defective returns are marked to the departmental officer for review and correction. While reviewing the return the officer may seek some clarification from the assessee, call....
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....turns and e-payment is mandatory with effect from 1^st April, 2010: 1. In terms of Notification No 04/2010-CentraI Excise (N.T.) dated the 19th February, 2010, an assessee, who has paid total duty of rupees ten lakh or more including the amount of duty paid by utilization of CENVAT credit in the preceding financial year, is required to file the monthly or quarterly return, as the case may be, electronically, under sub-rule (1) of Rule 12 of the Central Excise Rules, 2002 and deposit the duty electronically through internet banking under sub-rule (1) of Rule 8 of the Central Excise Rules, 2002. 2. Similarly, in terms of Notification No. 01/2010 - Service Tax dated the 19th February, 2010, an assessee who has paid a total Service Tax of rupees ten lakh or more including the amount paid by utilization of CENVAT credit, in the preceding financial year, is required to file the return electronically under sub-rule (2) of Rule 7 of the Service Tax Rules, 1994 and deposit the service Tax liable to be paid by him electronically, through internet banking under sub- rule (2) of Rule 6 of the Service Tax Rules, 1994. 3. The earlier facility of e-filing on the website....
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....e Tax to be paid will be automatically selected. v. The assessee is required to select the type of duty / tax to be paid by clicking on Select Accounting Codes for Excise or Select Accounting Codes for Service Tax, depending on the type of duty / tax to be paid. vi. At a time the assessee can select up to six Accounting Codes. vii. The assessee should also select the bank through which payment is to be made. 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. (h). Responsibility of the Assessee. 1. It is the legal responsibility of the assessees, who are required to file returns, to file it within the ....