Mandatory E-Filing of Half-Yearly Service Tax Assessees

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ctober, 2011. 2. In order to file returns electronically, 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 Assess....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....e Registration Certificate (RC) and a message to this effect is sent to the assessee 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 ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... (c) Non-Assessee • 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- 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....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

..... The return preparation utility contains preliminary validations which are thrown up by the Utility from time to time. • Assessee logs in using the User ID and password. • Selects RET from the main menu and further chooses required activity such as e-filing/ amending/Revise return as the case may be and uploads the return. • 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 t....