TMI BlogMandatory E-Filing of Half-Yearly Service Tax AssesseesX X X X Extracts X X X X X X X X Extracts X X X X ..... said amendment makes the filing of Half-yearly Returns electronically, mandatory with effect from day of October, 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 t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he registration request goes to AC/DC. Depending on the instructions in force, assessees may be required to submit certain documents to the department for verification. After due processing, the AC/DC generates the 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... After introduction of ACES if any assessee does not receive any e-mail from ACES he/she should contact the jurisdictional Range Officer to confirm/modify his e-mail ID in the system after modification, the system will generate a new mail communicating the TPIN and password. (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 requ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he off-line return utilities which can be filled-in off-line and uploaded to the system through the internet. Steps for preparing and filing returns:- Assessee downloads the offline return preparation utility available athttp://www.acgs.gov.in (Under Download) Prepares the return offline using this Utility. 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 pr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t going to be activated. Pending its activation the electronic returns will be filed into ACES without digital signatures. Hence, wherever the returns are submitted through ACES there will not be any requirement to submit signed hard copy separately. In addition the assessee will now have an option of getting registered by Utilizing the services of Customer Facilitation Centre (CFC) and also for filing their Returns. The list of such CFCS are available at http://www.aces.gov.in/CFC.isp. 4. Service Desk In case of any difficulty in accessing or using the ACCS Application, assessees can seek help of the ACES Service Desk by sending e-mail to aces.servicedesk@icegate.gov.in or calling up national toll ..... X X X X Extracts X X X X X X X X Extracts X X X X
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