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For latest Notifications/Circulars of Central Excise and Service Tax click here |
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CBEC Circular No. 919/09/2010 – CX, dt 23rd March 2010 on ACES, both for Central Excise & Service Tax assesses click here |
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Process for ACES Certified Facilitation Centre made operational. For details click on CFC link. |
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Assessee Code mandatory for Excise & Service Tax Payments |
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R.B.I has issued Circular DGBA.GAD.No.H - 850/41.07.003/2010-11 dated 29th July 2010, making it mandatory for the authorised banks to accept Central Excise and Service Tax payments from only those assessees whose Assessee Codes (Registration Numbers) exist in the EASIEST Directory. With effect from 1st September, 2010, banks will not accept payments unless the Assessee Code exists in the Assessee Code Directory, which is down-loaded by the banks from the EASIEST ( NSDL) portal, who receive it from the CBEC's ACES Registration Database. (Click here for RBI circular) |
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The assessees can themselves verify the existence of their Assessee Codes in the NSDL website (www.cbec.nsdl.com) and if it does not exist, they can approach the jurisdictional officers. In case the registration number has not been generated by the system (erstwhile SACER /SAPS or the current ACES application), assesses have to apply afresh for a new Registration Certificate through ACES as a new assessee. Assessees may note that the assessee code is transferred to Assessee Code Directory only after the registration certificate is issued by the jurisdictional Officer. |
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E-Filing Circular |
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E-filing of ER 2, ER 4, ER 5 , ER 6 returns made mandatory for assesses, who have paid Central Excise duty of Rs. 10 lakh or more( including payment by utilistaion of Cenvat credit) in the previous financial year. All Dealers to e-file Returns mandatorily wef 1st June, 2010. For details see Notification No 20-21/2010 CE (NT) dtd. 18.05.2010 and CBEC Circular No. 926/16/2010 – CX, dtd. 28th May 2010 (Click here for Circular) |
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CBEC has issued a Circular No. 919/09/2010-CX dated 23rd March 2010 on the procedure for Electronic filing of Central Excise and Service Tax Returns and for Electronic Payment of Excise Duty and Service Tax. |
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E-Filing of Returns |
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CBEC has issued Notification No. 04/2010-Central Excise (N.T.) and Notification No. 01/2010-Service Tax, both dated 19th Feb, 2010, making e-filing of Central Excise Returns (ER-1 and ER-3) and Service Tax Return (ST-3) mandatory for assessees with effect from 1st April, 2010. |
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Notification No 04/2010-CE (N.T.) dated 19.02.2010 makes it mandatory for assessees who have paid total duty of rupees ten lakhs or more including the amount of duty paid by utilization of CENVAT credit in the preceding financial year to file the monthly or quarterly return, electronically under sub-rule (1) of Rule 12 of the Central Excise Rules, 2002 and deposit the duty electronically through internet banking under sub-rule (1) of Rule 8 of the Central Excise Rules, 2002. |
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Similarly, Notification No. 01/2010-ST dated 19.02.2010 makes it mandatory for assessees who have paid total Service Tax of rupees ten lakhs or more including the amount of tax paid by utilization of CENVAT credit in the preceding financial year to file the half-yearly return (ST-3), electronically under sub-rule (2) of Rule 7 of the Service Tax Rules, 1994 and deposit the service Tax liable to be paid, electronically, through internet banking under sub-rule (2) of Rule 6 of the Service Tax Rules, 1994. |
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The facility of e-filing of returns on the website (https://exciseandservicetax.nic.in), as provided in the CBEC Circular No.791/24/2004-CX. Dated 1.6.2004, has been withdrawn and the assessees are required to file their returns online or by uploading the downloadable off-line return utilities to the new ACES website (https://www.aces.gov.in). |
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Further, to make it easy for the Dealers to file returns in ACES, an XML schema has been hosted on the ACES website. By suitably modifying their own software application and using this schema the assessees (Dealers) can also generate an up-loadable form of return directly from their own database without the need to make fresh data entry. |
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Details for e-filing of returns are available in the Help Section of this website under Learning Management Software (LMS), User Manual and FAQs and in the Download Section. |
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E-Payment |
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For e-payment, assessees should open a net banking account with one of the authorized banks (currently there are 28 banks), list of which is available on the EASIEST (Electronic Accounting System in Excise and Service Tax) website of CBEC, maintained by NSDL (https://cbec.nsdl.com/EST/). Payment through ICICI Bank, HDFC Bank and Axis Bank can be done by assesses for select Commissionerates only, list of which is published in the aforesaid EASIEST website. Payment through all other authorized banks can be made for all Commissionerates. |
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For effecting payment, assessees can access the ACES website (https://www.aces.gov.in/) and click on the e-payment link that will take them to the EASIEST portal (https://cbec.nsdl.com/EST/) or they can directly visit the EASIEST portal. |
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Procedure for e-Payment: |
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1. To pay Excise Duty and Service Tax online, the assessee has to enter the 15 digit Assessee Code allotted by the department under erstwhile SACER/SAPS or the current application ACES. |
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2. There will be an online check on the validity of the Assessee Code entered. |
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3. If the Assessee code is valid, then corresponding assessee details like name, address, Commissionerate Code etc. as present in the Assessee Code Master will be displayed. |
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4. Based on the Assessee Code, the duty / tax i.e. Central Excise duty or Service Tax to be paid will be automatically selected. |
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5.The assessee is required to select the type of duty / tax to be paid by clicking on Select Accounting Codes for Excise or Select Accounting Codes for Service Tax, depending on the type of duty / tax to be paid. |
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6. At a time the assessee can select up to six Accounting Codes. |
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7. The assessee should also select the bank through which payment is to be made. |
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8. On submission of data entered, a confirmation screen will be displayed. If the taxpayer confirms the data entered in the screen, it will be directed to the net-banking site of the bank selected. |
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9. The taxpayer will login to 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. |
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10.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. |
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