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TMI BlogProcedure for electronic filing of Central Excise and Service Tax returns and for electronic payment of excise duty and service taxX X X X Extracts X X X X X X X X Extracts X X X X ..... xcise duty or service tax of Rs. 10 Lakhs or more (including payment by utilisation of Cenvat credit) in the previous financial year. 2. DG (Systems) has prepared comprehensive instructions outlining the procedure for electronic filing of excise and service tax return and electronic payment of taxes under ACES. The same is enclosed. 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. It is requested to sensitise concerned officers and trade and industry regarding the instructions. 3. As a large number of taxpayers would be required to file Excise and Service Tax return and to pay the taxes electronically, it is requested that trade and industry may be provided all assistance so as to help them in adopting the new procedure. 4. Field formations and trade/industry/service provider may also please be informed suitably. 5. Hindi version will follow. (V.P.Singh) Under Secretary (C.X.6) Encl.: As a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... educe Paper Work 4. Online Registration and Amendment of Registration Details 5. Electronic filing of all documents such as applications for registration, returns [On-line and off-line downloadable versions of ER 1,2,3,4,5,6, Dealer Return, and ST3], claims, permissions and intimations; provisional assessment request, 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 Exci ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... -PAN based assessees 1-4 digits TEMP 5-10 Systems generated alpha numeric number 11-12 EM (Excise Manufacturer) or ED (Excise Dealer), SD (Service Tax) 13-15-Systems generated alphanumeric serial number (b) Existing Assessee 1. The existing assessees 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 m ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... as the new or existing unit is attached with the LTU Commissionerate, a suitable intimation will be automatically sent by the ACES to the existing jurisdictional Commissionerate and the pending items of work will be transferred to the LTU Commissionerate 5. For existing LTU 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 o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 returns, after scrutiny 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 p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ars entered wherever required. In respect of certain entries, although the application alerts the assessee about any entry found erroneous or inconsistent, 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. 2. 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. 3. 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 2. Similarly, in terms of Notification No. 01/2010 - Service Tax dated the 19th February, 2010 , an assessee who has paid a total Service Tax of rupees ten lakhs 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 th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o the net-banking site with the user id/ password, provided by the bank for net-banking purpose, and will enter 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 w ..... X X X X Extracts X X X X X X X X Extracts X X X X
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