9911796707
TMI BlogMandatory E-Filing or Central Excise Returns REGX X X X Extracts X X X X X X X X Extracts X X X X ..... 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 concerned assesses including SSI units electronically irrespective of the duty p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... fide 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 and e-mail ID. User ID, (v)once chosen is final and cannot be changed by the assessee in future. (v ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mber 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 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n 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 desirable to frequently change passwords (ii) The e-mail id should be of 6-12 alphanumeric characters, no special character such as I@#$%*()+ or spaces except underscore shell be allowed. (iii) New assessee seeking registrations in Central Excise and Service Tax will also submit to the jurisdi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ue 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) Once the Central Excise returns are filed online in ACES or uploaded to the system using the off-line utility, the same cannot 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 return ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
