Service Tax Frequent Asked Questions
Is there any direct process by which CFCs can register themselves with ACES?
No, there is no provision for direct registration by CFCs. Members of ICAI / ICWAI / ICSI have to apply to their respective Institutes. The data of the eligible Members will be sent by the Institutes directly to the ACES database on periodical basis and ACES will be sending CFCs User Credentials (User ID and Password). On receipt of the mail, the CFC can log-in and change the login name and password.
Can CFC Members see their Profile (Details sent by the Institute to ACES) in ACES? Can they modify their profile by using ACES Application?
Yes, they can view their Profile in ACES but they cannot modify their profile through ACES. They have to approach their concerned Institutes for the modification and the Institute will again send the modified data directly to the ACES database.
Is there any unique identifier for CFCs in ACES or is there any ACES Registration Number for the CFCs?
ACES application generates a PAN-based 15-digit unique identifier called CFC's ACES Registration Number. This number is different from the Institute Membership number. For logging in to ACES, this number is not used, CFCs have to use their chosen User ID to log in to ACES.
Is PAN mandatory to apply for CFC?
Yes. PAN is mandatory to apply for CFC.
What are the eligibility criteria to operate as a CFC?
See the CFC scheme and MOUs in ACES website under CFC link.
Can CFC work for the assessees outside his State?
A CFC can work in ACES on behalf of assessees based throughout India.
Is it required to apply separately for working in Central Excise and Service Tax module?
Authorized CFCs, whose names are forwarded to CBEC, have to register with ACES only once, to work both in Central Excise and Service Tax modules, by using the same user ID and Password.
TOP^ Do they have to log in ACES separately for each of their assessee?
No after login they can work for all the assessees assigned to them.
Can they work for all the Central Excise and Service Tax assessees?
They can only work for assessees who have authorized them to work on their behalf.
How does an assessee authorize a CFC to work on their behalf?
ACES provide a facility to the assessee and the departmental users for authorizing a CFC to work on behalf of the assessee.
How can a new Assessee authorize a CFC to get himself registered with the department and work on his behalf in ACES? Is he required to approach the departmental officer?
A new Assessee need not go to the departmental officer to authorize a CFC to work on his behalf. When a CFC, whom he authorizes by submitting a letter of authorization to the CFC, gets himself registered in ACES as a User and also fills-in statutory registration forms i.e. A1/ A2/ A3/ST1 or Non Assessee form on behalf of the new assessee, he is automatically linked to the same CFC. Once the Registration Certificate is issued, the Assessee is automatically linked to that CFC.
In case an Assessee is already registered with ACES, can he authorize a CFC?
Yes, an assessee can authorize any CFC to work for him in ACES. Assessee has to assign the CFC.
Can CFC be authorized for more than one Assessee?
Yes, CFC can be authorized for multiple Assessees at the same time.
Can one Assessee be linked with more than one CFC to work on their behalf?
No, one Assessee can be linked with only one CFC to work on their behalf.
TOP^ Can CFC file a return for which he is not authorized by an assessee?
No, a CFC cannot file a return for which he is not authorized by an assessee.
Can CFCs assign themselves to Assessees by using ACES application?
No, CFCs cannot assign themselves to Assessees. Only Assessees can assign themselves to CFCs either directly or through a departmental officer.
If CFC forgets his password or his account gets blocked for using wrong password for more than five times, what will be the process for CFC for regenerating the password?
There are two ways for regenerating the passwords:
- ACES Application has 'Forgot Password' option on login screen. User can regenerate the password by clicking it and then selecting hint question and entering hint answer, given at the time of conversion of TPIN to user ID. After he submits this screen, system will automatically send a mail to the CFC with a new password.
- Also System will provide a new hyperlink on Login Page "Unblock your Account". In this system will ask for the CFC registration number, hint question and answer which user has selected while first time logging in with ACES. On submitting the same system will regenerate the password and send the same via email to CFC on his email Id.
An Assessee has assigned a CFC for working in ACES on their behalf, Can he also perform some activities in ACES on his own?
Yes, Assessee can also work in ACES even when he has authorized a CFC to work on his behalf.
Can an Assessee debar a CFC or withdraw his authorization for working in ACES on his behalf?
Yes, assessees can debar CFCs for working in ACES on their behalf. Assessee can also approach the jurisdictional departmental officer for debarring the CFC to work in ACES on his behalf.
What are the various Central Excise processes covered in ACES, which CFC can perform?
TOnce an assessee authorizes a CFC for working in ACES on his behalf, the CFC can log-in and perform all the activities as an assessee such as e-filing documents & returns and view documents filed online etc.
A CFC has filed a document on behalf of an assessee. Who will receive an e-mail acknowledgement?
Once the CFC files any application/document on behalf of the assessee, the system will send intimation mails to the departmental user, the CFC and the assessee. However, the CFC is under obligation to inform the assesses of messages received from the department through ACES.
TOP^ What are the various Service Tax processes covered in ACES, which CFCs can perform?
CFCs can perform all the activities in the Service Tax module of ACES, on behalf of the authorised assesses such as filing applications for Registration, amendment to registration, filing of Returns, Refunds claims etc.
Can Assessees share their user names and passwords with CFC for working in ACES on their behalf?
No, assesses should not share their User IDs and Passwords with anybody. CFCs have been given separate User IDs and Passwords to work in ACES on behalf of their clients (assesses). CFCs do not need their clients' User IDs and Passwords to work in ACES. CFCs will use their own login ID & Password to work in ACES.
Is the format of the statutory registration forms such as A1 Form in Central Excise similar for both the Assessees and the CFCs?
The format of the Registration forms filled-in by CFCs on behalf of the assessees are same as the ones which are filed by the Assessees. The only difference is in the final screen, where the CFC has to declare that it has been duly authorized by the assessee to transact business in ACES on behalf of that Assessee.
Is there an offline tool available for uploading Registration Forms in ACES, similar to that of Offline Returns?
There is no offline tool available currently for Registration Forms, through which registration applications can be filled and uploaded directly to the database.
Is it mandatory to fill all the fields in the forms?
Yes, all fields marked as asterisk ("*") in ACES application are mandatory fields and system would not allow you to proceed further without entering the same.
Can a CFC upload more then one return at a time?
ACES provides a facility to the CFC for uploading bulk returns. In this case CFC can upload maximum 10 returns at a time.
What is the difference between SAVE and SUBMIT buttons?
'Save' button displays the confirmation screen where user can verify the details entered by him in all previous pages. By clicking on the 'Submit' button, the user submits his request to the Department for further action and it takes the user to the acknowledgement page.
TOP^ How to go to next page after first page?
If there are more than one pages in the form say A1 Form, then Next button is used to navigate to the next page. In case of single page Form, save button allows user to go to confirmation page.
Can I modify the previous page of the form?
Yes, you can make changes in the previous pages. In case of multiple pages, you can navigate through previous button and can make changes. You can also click on 'Modify' button on the confirmation page, which will take you to the first page of the form to modify the contents.
While I am trying to submit A1 form, it's showing error "IT server is down, try again later". Please suggest how to proceed.
ACES application validates the PAN details of an assessee from the Income Tax database. It may be possible that at that time the Income Tax server is not available for online validation. It is suggested to contact the ACES Service Desk for the same by sending an email to firstname.lastname@example.org or calling up national toll-free number 1800 425 4251.
I had applied to my Institute to operate as a CFC but I have not yet received my user ID and password.
User IDs and Passwords are sent automatically by the ACES application to those CFCs, whose data are transmitted by the Institutes to ACES, after due scrutiny. It may that your Institute has not processed your application or found you not eligible to operate a CFC. You may, therefore, contact your Institute for further information.
I had applied to my Institute to operate as a CFC and received a mail from ACES with my user ID and password but my name does not appear in the list of CFCs in ACES.
The names of CFCs automatically appear in the list of CFCs in ACES, under different Institutes (ICAI/ICWAI/ICSI) after the CFC, who receives mail from ACES registers himself with the ACES application, as mentioned at sl. No 32 above.
Can I charge my clients more than the prescribed fees?
CFCs can make their services available free of cost or charge for their services but the fees, prescribed in the MOUs, cannot exceed the maximum limit prescribed. If they do so they will be violating the conditions of the CFC Scheme and this may result in suspension or even cancellation of their CFC Certificate by CBEC and the Institute.
I am a Service Tax assessee of the department in my individual capacity. I also run a CFC. As a result, I have two sets of User Ids and Passwords from the ACES application. Can I file my personal Service Tax return by using my CFC User ID and Password.
If you have first obtained your CFC User ID and Password and by using these credentials, you register yourself as a new assessee, you can do so and you are automatically linked to your CFC. Thereafter, you can work in ACES by using both your personal User IDs and Passwords and the User IDs and Password of the CFC. But if you are an existing Service Tax assessee and therafter you have set up your CFC, you have to first authorize your CFC (directly online using your personal User ID and PW or through the jurisdictional departmental officer) and thereafter, you can work in ACES by using both your personal User IDs and Passwords and the User IDs and Password of the CFC.