Hindi   English

Untitled Document
Service Tax Return (ST-3) for the period October'13 to March'14 is now available in both offline and online version for e-filing by the assessees. Please download the offline utility from http://acesdownload.nic.in/ or from 'DOWNLOADS' Section of ACES website. The last date of filing the ST-3 return for the said period is 25th April, 2014. For details, please see (What's New)                       Necessary modifications have been made in Form A-1 to enable registration of 'Importers' as a separate category of Registrants in Central Excise to enable them to pass on CENVAT credit vide Notification No 10/2014 dated 28-2-2014 (For details please see What's New)                       The threshold limit for mandatory e-payment has been reduced from rupees ten lakhs to rupees one lakh both for Central Excise and Service tax payment with effect from 1st of January , 2014 vide notification no 15/2013- C.E (N.T) and Notification No.16/2013 - Service Tax both dated 22-11-13. (For details, please see What's New)                       Assessees who have not filed their ST-3 returns for the period April' - September' 13 or for the previous periods, by the due date, are requested to file it after paying late fee, payable under Rule 7C of Service Tax Rules, 1994.                       Assessees who are registered on or after 01.07.2012 for 'All Taxable Services - Other than in the Negative List' or those who have amended their Registration by adding the description 'Other than in the Negative List', are required to file amendment to their Registration online and give the relevant description(s) of Taxable Services available in the drop-down list in the online amendment form.                       E-filing of Central Excise Returns (ER-1,2,3,4,5,6,7 & 8) and of Service Tax Returns (ST-3) is mandatory for all assessees w.e.f 01.10.2011 (see What's New section for details).                       Late filers of returns, Please download the appropriate Central Excise or Service Tax Return Excel Utility (if not already filed) from http://acesdownload.nic.in/ or from the 'DOWNLOADS' section of ACES website (https://www.aces.gov.in).                       Central Excise & Service Tax Assessees, who are yet to provide their e-mail IDs to the Department, are requested to provide the same to their jurisdictional officers to register with ACES.                       Visit 'HELP' section above, for detailed steps for registering with ACES by New Assessees & Existing Assessees (using TPIN mail) and the procedure to unblock the Account.                       In case of any difficulty in accessing the ACES Application, the assessees can seek help of the ACES Service Desk by sending e-mail to aces.servicedesk@icegate.gov.in or calling up National Toll-free number 1800 425 4251. 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. However, the Service Desk will remain open from 9AM to 7PM on all Saturdays and closed holidays in the month of April, 2014 and on last Sunday of the month i.e. on 20-4-2014 to ensure smooth filing of returns.                      
What's New
 

What's New





About Us
Highlights
                                                                                                                
      1.     Prior to 1.1.14, a manufacturer/service tax payer was required to pay duty of Central Excise/Service tax through internet banking (e-payment) if the total duty paid by the assessee exceeded rupees ten lakhs in the previous financial year as per Rule 8 of the Central Excise Rules, 2002 and Rule 6 of the Service Tax Rules, 1994 respectively.

However ,vide Notification No. 15/2013- C.E ( N.T) and Notification No. 16/2013 -(ST) dated 22-11-13 , a manufacturer or a Service tax payer who has paid a duty or tax of more than rupees one lakh in the previous financial year shall be required to pay duty or tax through internet-banking, with effect from 1st of January , 2014.
             
      2.     Service Tax Return (ST-3) for the period Oct,13 -March,14 is now available for e-filing by the assessees in both offline and online version. The last date of filing the ST-3 return for the said period is 25th April, 2014. However, to avoid congestion and inconvenience in the last minute, all assessees who wish to file their ST-3 for the said period are advised to start e-filing the returns immediately and not to wait till the last date. The assessees can file return either online or use the offline utility by downloading the latest version from http://acesdownload.nic.in/ or from 'DOWNLOADS' Section of ACES website.
             
      3.     New user-friendly features in the Oct. 2012 - Mar. 2013 ST-3 Return:
  A.   Previously, the assessees were able to view the filed returns using the option, 'View Original ST3'. This facility has been enhanced with a new feature by displaying in the return, the list of error codes (with corresponding error messages). This will help the assessees to know about the errors so that they can exercise the option of filing Revised return by rectifying the errors. This facility will be made available shortly and the exact date will be intimated on ACES website.    
  B.   As soon as the return uploaded by the assessee is accepted or rejected by the system, a system-generated message will be e-mailed to the assessee. The assessee can rectify the errors and file the corrected return.    
             
      4.     Assessees who got registration on or after 01.07.2012 with 'All Taxable Services - Other than in the Negative List' or those who have amended their Registration by adding the description 'Other than in the Negative List', are required to file amendment to their Registration online and give the relevant description(s) of Taxable Service(s) available in the drop-down list in the online amendment form.
             
      5.     As per CBEC Order No. 4/2013 - Service Tax dt. 30-8-2013, the last date of submission of the ST-3 return for the period, Oct' 2012 - Mar'2013 was extended up to 10th September, 2013. However, assessees who have not filed their ST-3 returns for the period October, 12 to March, 13 or for the previous periods, by the due date, are requested to file it after paying late fee, payable under Rule 7C of Service Tax Rules, 1994.
             
      6.     The status of the XML file of ST-3 return uploaded by the assessee can be ascertained after one business day of uploading the return by accessing 'RET > e-filing > view XML status'.
             
      7.     Revised ST-3 return can be filed within a period of 90 days from the date of filing the original return.
             
      8.     In case of any difficulty in accessing the ACES Application or in filing the ST-3 returns, the assessees can seek help of the ACES Service Desk by sending e-mail to aces.servicedesk@icegate.gov.in or calling up National Toll-free number 1800 425 4251. In general, the Service Desk functions on any working day from Monday to Friday between 9 AM and 7 PM & on Saturdays between 9 AM to 2.30 PM. But to help the assessees file their returns, it will remain open from 9 AM and 7 PM on all Saturdays and closed holidays till 25th April, 14 and on last Sunday i.e. 20-04-2014 .
             
      9.     It is advised that assessees may first go through FAQs before approaching Service Desk. It is further suggested that for general/basic clarifications relating to ACES, one may call up the toll-free number (1800 425 4251) and seek guidance. In case of specific difficulties while accessing the ACES application, users can directly e-mail service desk ( aces.servicedesk@icegate.gov.in ) with following information:
    a)   Name of the entity & Registration No.    
    b)   Jurisdiction (Commissionerate, Division & Range)    
    c)   Contact Person's name, Phone number & Mobile Number    
    d)   Full description of the problem    
    e)   Date & Time of encountering the issue    
    f)   Please attach relevant screen shots / Navigation paths, if any.    
             
      10.     Please note that ACES Service Desk handles issues/difficulties pertaining to ACES Software Application only. For any information or clarifications regarding Central Excise/Service Tax law & procedures, you are advised to contact your jurisdictional Central Excise / Service Tax Office.
             
      11.     Those assessees of Service Tax who may not have requisite IT infrastructure/resources can seek the assistance from ACES Certified Facilitation Centres (CFCs) set up by eligible Members of ICAI/ICAI/ICSI, holding valid Certificates of Practice. Authorized persons of CFC's can work in ACES on behalf of the assessees and the services would be available on payment of prescribed service charges for various services such as digitization of paper documents and on-line filing/ uploading of documents such as Application for Registration, Returns, Claims, Permissions and Intimations etc. in ACES. For more details, you may visit CFC Section of the ACES website.
             
      12.     Necessary modifications have been made in Form A-1 to enable registration of 'Importers' as a separate category of Registrants in Central Excise to enable them to pass on Cenvat credit vide Notification No 10/2014 dated 28-2-2014. ( http://www.cbec.gov.in/excise/cx-act/notfns-2014/cx-nt2014/cent10-2014.htm).
             
                   13.     For latest Notifications/Circulars of Central Excise and Service Tax click here    
             
                 14.     CBEC Circular No. 956/17/2011-CX, dt 28th September, 2011, regarding Procedure for electronic filing of Central Excise and Service Tax returns and for electronic payment of excise duty and service tax click here    
             
                 15.     CBEC Circular No. 955/16/2011-CX, dt 15th Sept., 2011, regarding Mandatory e-filing of Central Excise Returns in ACES, for Central Excise assesses click here    
             
                 16.     CBEC Circular No. 919/09/2010 CX, dt 23rd March 2010 on ACES, both for Central Excise & Service Tax assesses click here    

                 17.    
  
Import duty on Gold increased from 4% to 6% ;For more details please see Notification No. 1/2013-Cus (Click here) & 1/2013-CE (Click here) both dated 21.01.2013
    
             
                 18.    Modifications in ST 1 and ST 2 and New Accounting Codes:     

  
I.  New Registrants: In terms of Notification No 48/2012 dated 30.11.12 ( Click here to see the Notification), Service Tax Registration Application Form (ST-1) has been modified and is available in ACES for use by the new applicants seeking registration as a Service Tax assessee.Earlier, vide Notification No 19/2012 dated 5.6.12 effective from 01.07.2012,the negative list of services was introduced and accordingly, applicants seeking registration as a Service Tax assessee were required to register under the service category 'All Taxable Services Other than in the Negative List' . In terms of the Circular No165/16/2012 ST dated 20-11-2012 ( Click here to see the Circular), issued by CBEC, the pre-July system of service-wise registration has been restored by CBEC for statistical purposes only. New applicants are now required to indicate the service(s) from out of the 120 categories listed in the aforesaid Circular. Further, Service-wise Accounting Codes have also been allotted for payment of tax, other receipt-interest and penalty. Henceforth, the Service Tax Registration Certificate (ST 2) will display the list of services for which the assessee is registered along with the new Accounting Codes.     

  
II.  Existing registrants: Those assessees, who had registered with the department after 01.07.2012 under the 'Other than in the Negative List' (OTNL) category should amend the taxable service details now and opt for relevant description/s from the list of 120 services. After approval by the departmental officer, a new Registration Certificate(ST2) will be issued online displaying the list of services chosen by the assessee along with the new Accounting Codes. The existing registration number will, however, remain unchanged.     

  
III.  Pending amendment applications: Applications which have been filed and are pending for changing the description of services to OTNL category will be rejected by the departmental officers in view of the above mentioned circular. However, if the assessee has added or dropped any service, he should file amendment application to add/delete the relevant service.     

  
IV.   If you need further clarification, please contact ACES Service Desk by sending e-mail to aces.servicedesk@icegate.gov.in or calling up national toll-free number 1800 425 4251 on any working day from Monday to Friday between 9 AM and 7 PM.     

                19.  

Modified version of the Service Tax Return (ST3) for the quarter Apr-Jun,2012
is now available for uploading to ACES .It is available in 'DOWNLOADS' section in offline version only and not online version. In view of the implementation of the Negative List concept in Service Tax with effect from 1st July, 2012, the return filing cycle of six months (April-September, 2012) has been spilt. This new ST 3 Return will be only for the period April-June, 2012, when Negative List was not introduced. This return is available in offline utility only with view and print facility in online mode. The last date of filing the ST 3 return for the quarter Apr-Jun,2012 has been extended by CBEC up to 25th November, 2012 vide Order No 3/2012 dated 15th October, 2012.( To view order no: 3/2012 dated 15th October,2012 click here)
I.  Regarding filing of return for the period from July-September, 2012, further announcements will be made in due course.
II.  ST3 returns for the past half- yearly return filing periods up to March, 2012 can also be filed now both through offline and online versions.
III.  Please do not wait until the last moment and file your return now to avoid congestion and inconvenience.
IV.  Assessees can also take the help of the Certified Filing Centres ( CFCs) for filing returns. (for details please 'CFC' link)
V.  For any other assistance please see 'Help' link .
    

                20.  

Rows 9A and 16A have been inserted in the ER-1 return
form introduced as per Notification No. 12/2012-CE(NT). This enables entry of transfer of credit of additional duty leviable under sub-section (5) of section 3 of the Customs Tariff Act from one registered premises to another.The row 9A enables entry of credit taken from another unit of the same registrant while row 16A enables entry of credit utilized by transfer to another unit of the same registrant. The entry can be made only in corresponding column no.6 of the table no. 8 Details of credit taken and utilized. Row 9A reads as follows; Row 9A : Credit taken from inter-unit transfer of credit under Rule 10A of CENVAT Credit Rules, 2004" Row 16A reads as follows: Row 16A credit utilized towards inter-unit of credit under Rule 10A of CENVAT Credit Rules,2004. Column 6 reads as follows: Additional duty of Customs under Section 3(5) of the customs Tariff Act, 1975. ( To view notification No 12/2012-CE (NT), click here.)
    

                21.  

The rate of duty for manufacturers of goods availing notification No.1/2011 has been increased from 1% to 2%
vide notification No 16/2012-CE dated 17-3-2012. In view of above change , ER-8 return has been suitably modified to enable entry of multiple rates by the assessees ( To view notification No 16/2012 CE, click here.)
    

                22.  

Earlier, dealers who imported goods or purchased goods from other importers had difficulty in filing dealer returns in ACES, as the ACES application did not allow such dealers to mention their own Central Excise registration number, or the IEC Code of the importer in the column prescribed for mentioning the CE Registration number in the block "Documents based on which credit is passed on" in the dealer return . The application has now been modified, so that 1st or 2nd stage dealers who have either imported goods on their own or have purchased goods from other Importers can mention their own IEC code or the IEC Code of the importers in the prescribed column. The ACES application will verify if the IEC code is a valid one available in the database or not and in case of invalid IEC codes, the returns will be rejected. In case of rejection, the dealers can incorporate the correct IEC codes and e-file the return.
    

                23.  

ACES New Features:
    
  I. A sub-menu "Print Acknowledgement" is available in each module to take a print of response/acknowledgment message at a later point of time.    
  II. Assessees can file ER7 return now through online, offline utility and xsd schema    
  III. "XLS upload" (Template Upload) is available in A1 and ST1 form at the relevant places for capturing multiple addresses/premises offline and then uploading the same online.    

                24.  

CBEC Order No. 02/2011- ST dt 13-12-2011, specifying time limit for submission of documents, for a complete service tax registration application (click here)
    

                25.  

Visit 'HELP' section above, for detailed steps for registering with ACES by New Assessees & Existing Assessees (using TPIN mail)
    

                26.  

E-filing of Central Excise Returns (ER1,ER-2,ER-3,ER-4,ER-5,ER-6, ER-7 & ER-8) made mandatory for All Assessees wef 01.10.2011 vide Notification No. 21/2011 and No. 22/2011 - Central Excise, both dated 14.09.2011 (click here for Notification No. 21/2011)    (click here for Notification No. 22/2011)
    

                27.  

E-filing of Service Tax Returns (ST-3) made mandatory for All Assessees wef 01.10.2011 vide Notification No. 43/2011 - Service Tax, dated 25.08.2011 (click here for Notification)
    

                28.  

MOUs with ICAI/ICWAI/ICSI regarding ACES Certified Facilitation Centre extended upto 31-3-2013. For details click on link.
    

                29.  

Users can now download GAR 7 Challan form for payment of Central Excise Duty and Service Tax, available in Download Section.
    

                30.  

Process for ACES Certified Facilitation Centre made operational. For details click on CFC link.
    

                31.  

Assessee Code mandatory for Excise & Service Tax Payments
    
    I.  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.    
             
                32.   E-Filing Circular     
     I.  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)    
     II.  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.    
             
                33.   E-Filing of Returns     
    I.  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.    
    II.  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.    
    III.  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.    
    IV.  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).    
    V.  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.    
    VI.  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.    
             
                34.   E-Payment    
    I.  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.    
    II.  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.    
                   III.  Procedure for e-Payment:
     a. 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.
     b. There will be an online check on the validity of the Assessee Code entered.
     c. 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.
     d. Based on the Assessee Code, the duty / tax i.e. Central Excise duty or Service Tax to be paid will be automatically selected.
     e.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.
     f. At a time the assessee can select up to six Accounting Codes.
     g. The assessee should also select the bank through which payment is to be made.
     h. 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.
     i. 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.
     j.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.
             
                35.   Updated eFiling utilities for all Central Excise and Service Tax Returns have been released and can be downloaded using the Download link on homepage.     
             
                36.   Now you can make e-payment of your duty liabilities though ACES by selecting e-Payment option on homepage.    
             
                37.   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.    
             
                38.   Downloadable version of Learning Management Software (LMS) is available in the Download section of ACES Homepage.    
             
                39.   Power Point Presentation on ACES for Assesses is available in the Help section of ACES Homepage.    
             
                40.   The Automation of Central Excise and Service Tax [ACES] application has been rolled out in all 104 Central Excise, Service Tax and Large Tax Payers Commissionerates across India.(Click here to see details)     
Untitled Document