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Know your jurisdiction in GST Click here                       The ST3 & ST3C utilities for the period April-June,2017 -2018 are now available for filing. The latest offline utility can be downloaded from the downloads section of ACES portal. Taxpayers are requested to use these latest versions for filing their return . The last date for filing the said returns is 15th August, 2017 as envisaged under Notification No. 18/2017-ST dated 22.6.2017.                       For GST rates on Goods and Services, please Click here - Goods Rates , Service Rates                       Vide Notification No.18/2017-Service Tax dated 22.06.2017 provision has been made that the Form ST-3 or ST-3C Return for the period from the 1st day of April, 2017 to the 30th day of June,2017, shall be submitted by the 15th day of August, 2017 and the Revised return for the said period shall be submitted within a period of forty five days from the date of submission of the return. The ST3 & ST3C return utility, both Online and Offline, shall be made available shortly.                       CE/ST taxpayers who have not migrated to GST due to any reason till now, may apply for new registration under GST and obtain GSTIN at the earliest. For details see Advertisement published today i.e. June 29, 2017 in national news papers.                       GST registration FAQs are available in GST section Click here to read.                       New registration on GST portal would be available on 25thJune 2017 from 8 AM onwards.                       Provisional IDs will be reissued for those CE and ST assessees by 25th June 2017 whose Provisional IDs were cancelled due to not being activated by them.                       Attention all Importers and Exporters : For Customs related changes in GST, see 'Migration to GST' tab on CBEC - GST page Click here                       ATTENTION: All Central Excise/Service Tax taxpayers who have either not activated, or have not been able to submit enrolment forms yet, please DO NOT panic. Enrolment reopens on 25th-JUNE and will remain open beyond 1-JULY.                       TO RESOLVE THE ISSUE OF DIFFICULTY BEING FACED BY FEW TAXPAYERS IN GETTING THEIR NEW MOBILE NUMBER LINKED TO AADHAAR, UIDAI HAS PREPARED AN ADVISORY FOR EXPEDITIOUS UPDATING OF MOBILE NUMBER - Click here for Advisory,Click here for Contact details of CSC nodal office , Click here for GST DO Letter dated 07/06/2017                       Central Excise and Service Taxpayers are requested to complete the enrollment process on GST portal before 1st July 2017. This completion requires completely filling - up Form-20 and submitting the form with digital signatures. With this the authorized signatory would be able to conduct business on the portal.                       All Government departments who are registered with Central Excise/Service Tax are required to obtain a PAN in order to enrol under GST.                       Provisional IDs issued to Central Excise and Service Tax business entities registered in ACES till 31.01.2017 and not utilized by the entities are being cancelled as either not required or as non-usable. The IDs issued to entities registered in February and March 2017 or those IDs restored post State VAT cancellation are still active.                       In case an entity needs a provisional ID to migrate to GST, please contact jurisdictional Central Excise / Service Tax officer to get the new provisional ID. In addition, an email be sent to cbecmitra.helpdesk@icegate.gov.in from the entity's registered email ID in ACES. Kindly quote in the email subject line "PID required to migrate to GST" and provide your Central Excise / Service Tax Registration Number(s) in the email. Any issues faced earlier in enrollment may also be given in the email.                       The enrollment process on GSTN portal (gst.gov.in) would begin in a few weeks.                       Provisional Ids and passwords of taxpayers registered in February and March 2017 and also whose Provisional Ids and passwords were cancelled due to State VAT registration cancellation, are now available for GST enrolment. Taxpayers are requested to enrol before 30th April,2017.                       As a trade facilitation measure, the last date of filing Service Tax returns (ST3 & ST3C) for the period October 2016-March2017 has been extended to 30th April,2017. For details , Please Click here to see Order no.1/2017 dated 25/04/2017.                       The three Rules viz. Accounts and Records Rules, Advance Ruling Authority Rules & Appeal Rules have been uploaded and comments, if any, may be sent latest by 27/04/2017 to gst-cbec@gov.in .                       Provisional Id and password of taxpayers who have registered in February and March 2017 will be made available shortly for GST enrolment.                       Provisional Id and password of Central excise and Service taxpayers cancelled due to State VAT registration cancellation, will be restored shortly for GST enrolment.                       To enrol on GST portal use the provisional ID and password made available through ACES website or through your local range office. Your enrollment in time would allow an easy transition to GST for your business entity.                       Taxpayers are required to first enrol on GST portal before they can file Central Excise or Service Tax return.                       The Central GST Act /Integrated GST Act /Union Territory GST Act of Parliament received the assent of the President on the 12th April,2017.                       The Last date for filing of ST-3 return & ST3C (Return prescribed exclusively for OIDAR Services) for the period Oct-Mar 2016-2017 is 25th April, 2017. In order to avoid the last minute rush/payment of late fee, the Service Tax assessees are requested to file their ST-3/ST3C return at the earliest.                       <<<<<<< .mine Attention CX and ST Assessees : The last date for migration to GST has been extended to 30.04.2017.                       ======= The utilities for filing Service Tax Returns (ST-3 & ST3C) for the period October, 2016 - March, 2017 are now available in both offline and online version. The last date of filing the ST-3 & ST3C return, for the said period is 25th April,2017. For details, please see (What?s New).                       In case of any difficulty in accessing the ACES Application, the assessees can seek help of the CBEC-Mitra Service Desk by sending e-mail to cbecmitra.helpdesk@icegate.gov.in or calling up National Toll-free number 1800-1200-232.The CBEC-Mitra Service Desk functions 24/7.                       Kind Attention All Central Excise and Service Tax taxpayers migrating to GST, please note that Apart from CDAC eSign, NDSL?s eSign services will also become functional from 4th April 2017 for submission of Form 20. You may use NSDL's eSign also for submission of Form 20 on GST portal after activation of provisional ID. eSign is free to use during enrolment till 30th April 2017.                       Attention CX and ST Assessees : The last date for migration to GST has been extended to 30.04.2017.                       >>>>>>> .r1249 NEWLY INTRODUCED CGST/IGST/UTGST/COMPENSATION BILLS are available in What's New Section .Please see WhatsNew Section for details.                       Extension of e-payment deadline and of banking hours till midnight of 31.3.2017 for CE/ST assessees - Please Click here.                       All the Agency Banks will keep the counters of their designated branches conducting Government Business open for Transactions upto to 6.00 p.m. on 30th March 2017 and upto 8.00 p.m. on 31st March 2017 to meet the March-end rush. All electronic transactions (E-Payment facility) would, however continue till midnight on 31st March 2017. Assessees may avail of this facility.                       Attention CX and ST Assessees situated in the state of Telangana : Assessees situated in the State of "Telangana" but wrongly issued Provisional IDs for "Andhra Pradesh" have now been issued new IDs for "Telangana". The old IDs issued for "Andhra Pradesh" have been cancelled and can no longer be used for migration. You are requested to get new IDs from ACES and complete the GST Migration Process. In case of any difficulty, please contact the CBEC Mitra Helpdesk on cbecmitra.helpdesk@icegate.gov.in.                       FEW TAXPAYERS ARE ENCOUNTERING PAN MISMATCH ISSUES DURING MIGRATION TO GST. CERTAIN STEPS HAVE BEEN TAKEN BY GSTN TO HELP TAX PAYERS MIGRATE SUCCESSFULLY. FOR DETAILS, PLEASE SEE WHAT'S NEW SECTION.                       CE/ST ASSESSEES ARE REQUESTED TO SCHEDULE THEIR TAX PAYMENTS FOR MARCH 2017 WELL IN ADVANCE TO AVOID LAST MINUTE RUSH.                       The Commissionerate wise Migration status is available in what's new section.                       The status of migration of CE and ST assessees to GST as on 28.02.2017 is made available under Antarang.                       For the purpose of migration to GST, the "aggregate turnover" as per Section 2(6) of the REVISED DRAFT MODEL GST LAW ( November 2016) may be taken into account.                       All CX/ST Zonal Chief Commissioners to ensure speedy and smooth migration of taxpayers to GST by 30.04.2017. Please Click here to see member's D.O letter dated 28.02.2017 in this regard.                       CBEC LAUNCHES OFFICIAL MOBILE APP FOR GST. The MOBILE APP (CBEC GST MOBILE APP) can be downloaded at GOOGLE PLAY STORE now. The Mobile App gives all details about GST Draft LAWS/RULES and procedure for MIGRATION to GST by CENTRAL EXCISE/ SERVICE TAX ASSESSEES. CBEC 's GST HELPDESK can be contacted through the App round the clock by toll free number/email                       KIND ATTENTION ALL CE/ST ASSESSEES: Provisional ID for migration to GST have been issued to all Assessees registered in ACES till 31.01.2017. You are requested to complete the migration to GST by 30.04.2017.                       The ACES Service Desk Toll Free number 1800 425 4251 and E-mail ID aces.servicedesk@icegate.gov.in will not be available from 01.03.2017. Please call CBEC Mitra Helpdesk Toll Free number 1800 1200 232 and E-mail ID cbecmitra.helpdesk@icegate.gov.in for all queries and issues related to Central Excise, Service Tax & Goods and Services Tax.                       CETSH changes effective from 01.01.2017 have been incorporated in ACES. Please download the latest ER1 utility from the link http://centralexcisechennai.gov.in/Chn_I_2016_Files/ACES/AcesDownloads/Default.htm. For details, see what's new.                       Instructions and information of batches for GSTN Front-End training in Kanchipuaram in February 2017 are uploaded on Antarang home page. Please contact training@icegate.gov.in for queries.                       ALL CX/ST ZONAL CHIEF COMMISSIONERS ARE REQUIRED TO IMMEDIATELY CREATE GST MIGRATION SEVA KENDRAS TO ASSIST CE/ST ASSESSEES TO MIGRATE TO GST. IN THIS REGARD, PLEASE SEE MEMBER'S DO LETTER DATED 27.01.2017, ALSO SEE WHAT?S NEW SECTION FOR DETAILS.                       The taxpayers based abroad and desirous of making the Service Tax payment in respect of Cross border B2C OIDAR services provided online/electronically to consumers in taxable territory has been enabled through (https://cbec-easiest.gov.in) . Please see What's New section for more details.                       Application for Registration (Form ST 1A) for issuance of Registration Certificate (Form ST2A) in respect of service providers of Cross Border B2C Online Information and Database Access or Retrieval (OIDAR) Services are available in ACES from 01-12-2016. Please see What's New section for more details.                       In view of the introduction of GST w.e.f. 1.4.2017, the Combined Annual return for CE & ST assessees for 2015-16 is not required to be filed.                       All the TEMP based Registrants (Central Excise & Service Tax) are advised to get converted into PAN based Registrants immediately since only the PAN based Registrants will be considered for migration to GSTN for GST implementation. Please see What?s New Section for details of TEMP Central Excise & Service Tax Registrants.                       Excel Offline Utility for offline filing of ER-8 Return by Jewellery Manufacturers is available for download in ACES website. For details see "WHATS NEW".                       Revision of Return is available for Central Excise assessees w.e.f.17th August,2016 vide Notification No. 42/2016-CE (NT) dated 11.08.2016. For details please see What's New section.                       MODIFIED ER-8 RETURN FORMAT IS AVAILABLE FOR ASSESSEES WHO HAVE REGISTERED UNDER THE CATEGORY "JEWELLERY-7113" FOR FILING ONLINE IN ACES. RETURNS CAN BE FILED BY SUCH ASSESSEES FOR THE QUARTERS JAN-MAR'2016 AND APR-JUN'2016. THEY MAY NAVIGATE THROUGH THE MENU RET-->FILE RETURNS-->ER-8.                       Draft circular on Unjust Enrichment in Service Tax is available for feedback and comments. Send your feedback to commr.st-cbec@nic.in or sreeparvathy.sl@gov.in or mittal.drgaurav@gov.in by 6th September 2016. For details, see What's New Section.                       ER-8 return for manufacturers registered under the business category ?Jewellery-7113? will be made available shortly. Jewellery manufacturers, who are presently registered under any other category and have not amended their registration so far under, business category ?Jewellery-7113?, are requested to now amend their registration modifying the business category.                       A manufacturer or principal manufacturer of articles of jewellery or parts of articles of jewellery or both, is not required to submit ground plan for the purpose of obtaining central excise registration.                       Assessees can now opt for centralized registration and capture additional premises through A1 form. For details and procedure, see What?s New.                       The last date for Excise registration and duty payment for jewellery manufacturers has been extended upto 31.07.2016. For details please see What's New Section.                       New Accounting Codes have been allotted to Krishi Kalyan Cess - 00441509(Tax Receipts), 00441510 (Other Receipts), 00441512(Penalties). Assessees may tender their payments through EASIEST website (https://cbec-easiest.gov.in/). For details see What's New Section.                       CDR wise list of assessees having temporary registration of Central Excise and Service Tax of all the jurisdictions have been uploaded on http://centralexcisechennai.gov.in. This list may be utilised for taking action for conversion of all non-PAN based registrants to PAN based ones.                       Manufacturers of articles of jewellery falling under CETH 7113 can get registered by selecting the jewellery -7113 as Business Category in the A1 application form.                       New Accounting Codes have been allotted to Infrastructure Cess vide Pr.CCA, CBEC, New Delhi's OM NO. Coord/13-6/h/A/c/Vol.VIII/333 Dt. 28-3-2016. Assessees may tender their payments through EASIEST website (https://cbec-easiest.gov.in/). For details see WHAT'S NEW section.                       Specified jewellery manufacturers and manufacturers of readymade garments and made up articles of textiles are exempted from Physical verification of premises for their registration (Refer 6/2016-CE(NT) dt.1.3.2016). In case any automatic mail intimating the date and time of physical verification is received by such registrants, the mail may please be ignored.                       PAN is mandatory for obtaining Service Tax Registration for applicants other than Government Departments.For details, please see (What's New).                       All Central Excise and Service Tax assessees shall update their e-mail id and mobile number.                       Assessees having non-PAN based registration number, shall convert to PAN based registration number (Refer Notification No.7/2015-CE dtd 1.3.2015 and Order No. 1/2015-ST dtd 28.2.2015).                       New simplified procedure set for Registration in Central Excise vide Circular No. 997/4/2015-CX dated 28.02.2015 and in Service Tax vide Order No. 01/2015 - Service Tax dated 28.02.2015 (Please see details on CBEC site www.cbec.gov.in).                       With effect from 1st October 2014, every assessee shall electronically pay the service tax payable by him, through internet banking vide notification 9/2014-ST dated 11.07.2014.                       In case of any difficulty in accessing the ACES Application, the assessee can contact the ACES Service Desk either by sending e-mail to aces.servicedesk@icegate.gov.in or by calling up National Toll-free number 1800 425 4251.                       HELP DESK: The ACES Service Desk functions on working days from Monday to Friday between 9 AM and 7 PM and on Saturdays between 9 AM to 2.30 PM.                      
About Us
 

About Us

Highlights
 

Citizen's Charter

Our Commitment:
We shall carry out our tasks with:

- integrity and judiciousness
- courtesy and understanding
- objectivity and transparency
- promptness and efficiency

We shall encourage and assist voluntary tax compliance by our clients.

Our Expectation:
We expect you to be prompt and reasonable in fulfilling your duty and legal obligations and be true and honest in furnishing information to us.

Our Standards:
We shall:

- acknowledge declarations, intimations, applications, returns and all communications on the spot and in any case within 7 days of their receipt.
- respond to all communication within 15 working days of its receipt.
- settle any disputes relating to declarations or assessments within 10 working days of receipt of your written or oral explanation.
- refund amounts due to you within 30 working days of receiving a valid claim.
- pay any duty drawback due to you within 48 hours of the export of the goods in case of electronic declarations and 15 days in case of paper declarations.
- release, where your declaration relating to any consignment is complete and correct,
- in case of exports, within 8 hours of filing an electronic declaration or within 24 hours of filing a paper declaration.
- in case of imports, within 24 hours of filing an electronic declaration or within 72 hours of filing a paper declaration.
- complete excise registration formalities within 48 hours of receiving your application.
- return to you the input duty documents on which MODVAT credit has been availed of within 7 days of your submission.
- complete examination and clearance of your export consignment at your factory premises, whenever you seek such a facility, within 8 hours of receiving intimation.
- give you 15 days advance intimation before we undertake audit of your records.
- In case of likely or inevitable delay in decision making or when an issue is disputed, we shall promptly communicate the reasons on our own initiative.

Further Commitment:
We further commit that:

- all uniformed officers who deal with the public will wear name badges and carry an Identity Card.
- personal and business information disclosed to us will be kept confidential.
- clearance of consignments will be withheld only after explaining the reasons for the same and we will give you full opportunity to explain before passing any final order.
- assessees in the small scale sector will be visited only with proper authority from senior officers.
- your tax compliance record will be recognised and security/ surety will not be insisted upon.
- passengers can walk through customs expecting courtesy, fairness and consideration.
- baggage of international passengers will be opened only after explaining the reasons and in their presence.
- we will help in repacking baggage if we have made you unpack them.
- we will explain the reasons if we need to search you and offer our own search before it.
- investigations and penalty proceedings will be initiated only after senior officers of the Department are satisfied that prima facie evidence exists.
- the investigating officer will
- explain the legal provisions and your rights and obligations.
- seek confirmatory information by personal contact.
- no seized document will be withheld beyond 60 days except where they are to be relied upon in departmental proceedings.
- we will provide full information about appeal procedures and the authorities with whom appeals can be filed.
- we will continually consult all commercial interests while reviewing our policies and procedures and provide timely publicity of all changes in the law or procedures.
- every possible assistance will be rendered by the Public Relations Officer in the Divisional Office/Commissionerate Office/Custom House (the name and telephone number of the Public Relations Officer will be prominently displayed at such offices) by providing all relevant information and details of procedures as may be required.
- our performance will be measured against these standards and independent surveys of clients' perception and assessment of our performance and the results will be publicised through the media.

Complaints and Grievances:
We will promptly acknowledge your complaints and within 30 working days of their receipt, provide final replies. If you have a complaint or grievance you may also take up the matter with the Public Grievances Committee headed by the Commissioner and/or the Zonal Grievances Committee headed by the Chief Commissioner.

Help Lines:
A network of Guidance Units set up in the office of each head of Customs and Central Excise will provide help and assistance in Customs and Central Excise matters.

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Last Update Date : 24-Jul-2017