TaxTMI 
TaxTMI 
Mandatory E-Filing or Central Excise Returns REG
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....andatory for the assessee to file the prescribed Central Excise Returns electronically with effect from 1st day of October, 2011. As a result Of amendments carried out in Central Excise Rules, 2002 and Cenvat Credit Rules, 2004; (i) ER-1 Return, filed under the Rule12(1) of the Central Excise,2002, Will have to be electronically tiled Irrespective of the duty paid in the preceding financial year. (ii) ER-2 Return, filed by 100% EOUs under Rule 17 of the Central Excise Rules, 2002, will be required to he filed electronically irrespective Of the duty paid in the preceding financial year. (iii) ER-3 Return, filed under the provisos to Rule12(1) of the Central Excise Rules, 2002, be required to be filed by the conc....
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....les 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). (b) New Assessee (i)The user needs to log onto the system, through internet at http:/Zwww.aces.gov.in (ii) He/she chooses the Central Excise/Service Tax button from the panel appearing on the left of the webpage. (iii) Clicks the button "New Users Click here to Register with ACES" in the Log-in screen that appears after clicking Central Excise/Service Tax button. (iv) Fills in and submits the form "Registration with ACES", by furnishing a self-chosen user ID a....
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....acility to the AC/DC to forward the application to the correct jurisdictional officer to issue registration. (xii)The registration number will be same as the current 15-digit format with minor change as. For-PAN based Assessees 1-10 digits - PAN of the Assessee 11-12-FM (Excise Manufacturer) or ED (Excise Dealer) 13-15-Systems generated alphanumeric serial number For non-PAN based assessee 1-4 digits TEMP 5-10 Systems generated alpha numeric number 11-12 EM (Excise Manufacturer) or ED (Excise Dealer) 13-1S-Systems generated alphanumeric serial number (b) Existing Assessee (i) The existing assessces will not have to take fresh registra....
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....ired to tender any payment under CE/ST Act /Rules. The Non-assessees not required to file any tax returns. (ii) Where such persons desire to seek non-assessee registration they follow same 9teps 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. (iii) In case the assessee is taking such registration for claiming any refund or rebate it is mandatory to furnish his/her valid PAN, (iv) A Non-assessee registration can also be done by the designated officer of the Commissionerate, on behalf of the non-assessee. IMPORTANT: (i) The user id once selected will be permanent and cannot be changed. However, it is de....
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....may take up to one business day. Assessee can track the status of the return by Selecting the appropriate option in the RET sub menu. The- status will appear as "uploaded" meaning under process by ACES, "Filed" meaning successfully accepted the system or "Rejected" meaning the ACES has rejected the return due to validation error. The rejected returns can be resubmitted after corrections. (vi) Returns can also 'be prepared and filed on line by selecting the 'File Return' option under RET module after logging into the ACES. (vii) 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. (viii)....