What's New

*	For latest Notifications/Circulars of Central Excise and Service Tax click here
*	CBEC Circular No. 919/09/2010 – CX, dt 23rd March 2010 on ACES, both for Central Excise & Service Tax assesses click here
	Assessee Code mandatory for Excise & Service Tax Payments
	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)
	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.
	E-Filing Circular
	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)
	ACES Certified Facilitation Centres (CFCs)
	Central Board of Excise & Customs has entered into a Memorandum of Understanding (MOU) with the Institute of Company Secretaries of India (ICSI) on 25th June, 2010 to set up ACES Certified Facilitation Centres (CFCs) across the country. These Centres will be setup by the Members of ICSI, who have valid certificate of practice issued by the ICSI. (Click here for MoU with ICSI)
	Central Board of Excise & Customs has entered into a Memorandum of Understanding (MOU) with the Institute of Cost and Works Accountants of India (ICWAI) on 13th April, 2010 to set up ACES Certified Facilitation Centres (CFCs) across the country. These Centres will be setup by the Members of ICWAI, who have valid certificate of practice issued by the ICWAI. (Click here for MoU with ICWAI)
	Central Board of Excise & Customs has entered into a Memorandum of Understanding (MOU) with the Institute of Chartered Accountants of India (ICAI) on 31st March, 2010 to set up ACES Certified Facilitation Centres (CFCs) across the country. These Centres will be setup by the Members of ICAI, who have valid certificate of practice issued by the ICAI. (Click here for MoU with ICAI)
	This initiative aims at providing services to taxpayers who may not have requisite IT infrastructure/ resources, to use ACES. The services would be available on payment of prescribed services charges for various services such as digitisation of paper documents and on-line filing/ uploading of documents such as Application for Registration, Returns, Claims, Permissions and Intimations etc. in ACES.
	E-Filing Circular
	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.
	E-Filing of Returns
	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.
	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.
	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.
	The facility of e-filing of returns on the website (http://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 (http://www.aces.gov.in).
	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.
	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.
	E-Payment
	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.
	For effecting payment, assessees can access the ACES website (http://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.
	Procedure for e-Payment:

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.

2. There will be an online check on the validity of the Assessee Code entered.

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.

4. Based on the Assessee Code, the duty / tax i.e. Central Excise duty or Service Tax to be paid will be automatically selected.

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.

6. At a time the assessee can select up to six Accounting Codes.

7. The assessee should also select the bank through which payment is to be made.

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.

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.

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.

*	Updated eFiling utilities for all Central Excise and Service Tax Returns have been released and can be downloaded using the Download link on homepage.
*	Now you can make e-payment of your duty liabilities though ACES by selecting e-Payment option on homepage.
*	Learning Management Software in Central Excise for Registration, Returns, Claims and Intimations, Exports, Provisional Assessment, Refunds, Dispute Resolution modules, and in Service Tax for Registration, Returns, Provisional Assessment, Refunds, Dispute Resolution modules has been uploaded on ACES website. You can visit Help option to access the same.
*	Downloadable version of Learning Management Software (LMS) is available in the Download section of ACES Homepage.
*	Power Point Presentation on ACES for Assesses is available in the Help section of ACES Homepage.
*	The Automation of Central Excise and Service Tax [ACES] application has been rolled out in the following Commissionerates:

S.No.	Commissionerate	Zone	Date
104	LTU Delhi	Delhi	23^rd Dec 2009
103	LTU Mumbai	Mumbai	21^st Dec 2009
102	Bhavnagar	Ahmedabad	19^th Dec 2009
101	Vadodara-I	Vadodara	18^th Dec 2009
100	Vadodara-II
99	Surat-I
98	Surat-II
97	Vapi
96	Daman
95	Mumbai-I	Mumbai-I
94	Mumbai-IV	Mumbai-I
93	Pune-I	Pune
92	Pune-III
91	Kolhapur
90	Goa
89	Ranchi	Ranchi
88	Rajkot	Ahemdabad
87	Lucknow	Lucknow
86	Aurangabad	Nagpur
85	Raigarh	Mumbai-II	17^th Dec 2009
84	Jammu & Kashmir	Chandigarh
83	Dibrugarh	Shillong
82	Guwahati	Shillong
81	Kanpur	Lucknow
80	Patna	Ranchi	16^th Dec 2009
79	Indore	Bhopal	15^th Dec 2009
78	Bhopal	Bhopal
77	Meerut-I	Meerut
76	Meerut-II
75	Noida
74	Ghaziabad
73	Nagpur	Nagpur
72	Nashik	Nagpur
71	Mysore	Mysore
70	Thane-I	Mumbai-I
69	Mumbai-V	Mumbai-I
68	Allahabad	Lucknow
67	Ludhiana	Chandigarh
66	Raipur	Bhopal	14^th Dec 2009
65	Mumbai-III	Mumbai-II
64	Shillong	Shillong
63	Jamshedpur	Ranchi
62	Visakhapatnam-I	Visakhapatnam	10^th Dec 2009
61	Visakhapatnam-II
60	Guntur
59	Tirupati
58	Gurgaon (Delhi-III)	Delhi	1^st Dec 2009
57	Panchkula
56	Rohtak
55	Thane-II	Mumbai-I	30^th Nov 2009
54	Mangalore	Mysore
53	Bhubaneshwar-I	Bhubaneshwar
52	Puducherry	Chennai	26^th Nov 2009
51	Delhi-I	Delhi	25^th Nov 2009
50	Delhi-II	Delhi	25^th Nov 2009
49	Cochin	Cochin	23^rd Nov 2009
48	Calicut
47	Thiruvananthapuram
46	Mumbai-II	Mumbai-II	20^th Nov 2009
45	Chandigarh-I	Chandigarh	16^th Nov 2009
44	Chandigarh-II	Chandigarh	16^th Nov 2009
43	Kolkata-I	Kolkata	13^th Nov 2009
42	Kolkata-II
41	Kolkata-III
40	Kolkata-IV
39	Kolkata-V
38	Kolkata-VI
37	Kolkata-VII
36	Bolpur
35	Haldia
34	Siliguri
33	Madurai	Coimbatore	10^th Nov 2009
32	Thiruchirappalli	Coimbatore	5^th Nov 2009
31	Tirunelveli	Coimbatore	29^th Oct 2009
30	Belgaum	Mysore	29^th Oct 2009
29	Salem	Coimbatore	21^st Oct 2009
28	Mumbai ST	Mumbai-I	16^th Oct 2009
27	Delhi ST	Delhi	14^th Oct 2009
26	Chennai-I	Chennai	5^th Oct 2009
25	Chennai-II
24	Chennai-III
23	Chennai-IV
22	Bengaluru-I	Bengaluru	30^th Sep 2009
21	Bengaluru-II
20	Bengaluru-III
19	Bengaluru ST
18	Kolkata ST	Kolkata	23^rd Sep 2009
17	Jaipur-I	Jaipur
16	Jaipur-II	Jaipur
15	Ahmedabad-I	Ahmedabad	18^th Sep 2009
14	Ahmedabad-II
13	Ahmedabad-III
12	Ahmedabad ST
11	Hyderabad-I	Hyderabad	17^th Sep 2009
10	Hyderabad-II
9	Hyderabad-III
8	Hyderabad-IV
7	Delhi-IV (Faridabad)	Delhi	14^th Sep 2009
6	Bhubaneswar-II	Bhubaneswar	27^th Mar 2009
5	Belapur	Mumbai-II	23^rd Mar 2009
4	Coimbatore	Coimbatore	13^th Mar 2009
3	LTU Chennai	Chennai	12^th Mar 2009
2	Chennai ST	Chennai	12^th Mar 2009
1	LTU Bengaluru	Bangalore	05^th Dec 2008