Filing of returns by Central Excise & Service Tax non-filer assessees - Regarding - Central Excise - F. No. 48/2016/1246 to 1379

F. No. 48/2016/1246 to 1379 Government of India Ministry of Finance (Department of Revenue) Central Board of Excise Customs New Delhi, dated 19/05/2016 Subject : Filing of returns by Central Excise Service Tax non-filer assessees - Regarding. You are aware that the Government has been placing great emphasis on taxpayer-friendly tax administration as part of its initiatives to improve ease of doing business. In this direction, the CBEC has taken several initiatives to facilitate trade. The Central Excise and Service Tax assessees are no longer required to visit any office to file their monthly/quarterly/half-yearly returns, which can now be filed online from anywhere 24 7 on the ACES. A number of facilities have been provided for helping assessees in online filing of the periodical returns in Central Excise Service Tax, which are briefly mentioned below :- Service tax/Central Excise Returns can be filed either online or by using the offline utility by downloading the latest version from DOWNLOADS section of ACES website https://www.aces.gov.in For details on how to e-file in ACES or any further information/assistance, read the instructions given in the return form and the FAQs under the Help section. In case of any queries, assessees can also contact ACES Service Desk by sending e-mail to [email protected] For any assistance, assessees can also call up national toll free number 1800 425 4251. Further, Taxpayer Service Centres have been set up in every Commissionerate to assist the assessees for matters relating to Central Excise or Service Tax. Assessees can also visit the Taxpayer Service Centres in their Commissionerate, in case any assistance is required. 2. However, it is pointed out that a substantial number of assessees are not filing their periodical Central Excise/Service Tax returns. Non-filing of return attracts penalty under the provisions of the Central Excise Rules, 2002 / Service Tax Rules, 1994 . Non-filing of returns thus invites avoidable penal action, and is also not in consonance with the spirit of voluntary compliance. Besides, it unnecessarily increases workload on the tax administration. 3. In the above circumstances, I request you to educate and impress upon all the members of your association to file their periodical Central Excise Service Tax returns by the due date in the spirit of voluntary compliance.