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TMI BlogProcedure for electronic filing of Central Excise and Service Tax returns and for electronic Payment of Central Excise Duty and Service TaxX X X X Extracts X X X X X X X X Extracts X X X X ..... 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-based software application called Automation of Central Excise ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t, 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 appearing on the left of the webpage. 3. 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. 4. Fills in and submits the form "Registration with ACES", b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ssessees 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 assessees should note that they should register with ACES by following the procedure at (1) above and they should not register with ACES through the direct method, meant for new assessees, as discussed under (a) above. They should also not fill-in registration forms again as it will lead to allotment of new registration numbers by the system. 3. Assessees should ensure that their contact details in the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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. Assessees should note that the e-mail ID is furnished to the department in writing, and they will be responsible for all communications to and from this email ID. Currently, ACES provides for communication to one email ID only. After registration with the ACES, assessees, on their own, can modify their registration details online, including their e-mail ID. v. In the interest of security and data protection, assessees are advised to change their passwords regularly and not to share it with unauthorized pers ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... utiny 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 schema, assessees, after making necessary modifications in their own software application, can generate their return from their application. Below mentioned steps elaborate 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. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sistent, 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 for 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. 2. 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. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , 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 (http://exciseandservicetax.nic.in), as provided in the CBEC Circular No.791/24/2004-CX. Dated 1.6.2004 is no more available and the assessees are required to file their returns online or by uploading the downloadable off-line return utilities to the new ACES website (http://www.ACES.gov.in). Data structure for writing programmes to cull out the required return data (currently available for Dealer return) from the assessees's computers in XML format has also been provided. Such schema for ER 2 and ER 1 returns will be published in due course. For complete details and instructions, assessees can visit the aforesaid website. Assessees who are required to or opted to file returns electronically but are unabl ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 due date as prescribed under law. The electronic filing of returns is mandatory for select class of Central Excise and Service Tax assessees, as mentioned in Notification No 04/2010-Central Excise (N.T.) dated the 19th February, 2010, and Notification No. 01/2010 - Service Tax dated the 19th February, 2010 respectively, Other assessees can also use ACES and file their returns electronically. 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 'rejecte ..... X X X X Extracts X X X X X X X X Extracts X X X X
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