Mandatory E-Filing of Half-Yearly Service Tax Assessees

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....y, a user has to first register himself /herself with ACES through a process called "Registration with ACES". The procedure to be followed for registration and filing of returns electronically is as detailed hereunder. 1. Registration 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 or a non-assessee. (c) New Assessee (i)The user needs to log onto the system, through ....

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....see electronically. The assessee can view this and take a printout of this. (x) 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. (xi) While submitting registration form, whenever the assessee makes a mistake in choosing the jurisdiction (Commissionerate/ Division/ Range), ACES provides a facility to the AC/DC to forward the application to the correct jurisdictional officer to issue registration. (xiii) The registration number will be same as the current 15-digit format with minor change such as For-PAN based Assessees 1-10 digits - PAN of the Assessee 11-12-ST (SERVICE TAX) 13-15-Systems generated alphanumeric serial number For no....

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....xporter, (b) co- notice, (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. * 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. * In case the assessee is taking such registration for claiming any -refund or rebate it is mandatory to furnish his/her valid PAN. * A Non-assessee registration can also be done by t....

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....turn. * Returns Uploaded through this procedure are validated by the ACES before acceptance into the system which 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 by the system or "Rejected" meaning the ACES has rejected the return due to validation error. The rejected returns can be resubmitted after corrections. * Returns can also be prepared and filed on line by selecting the 'File Return' option under RET module after logging into the ACES. * All validations are thrown up during the preparation of the r....