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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.                      
What's New
 

What's New





About Us
Highlights
                                                                                                                                                                                                                                        
      1.     In view of the Notification NO. 46 to 49/2016-ST, all dated 9th November 2016, coming into force with effect from 1.12.2016, Service tax would be charged on 'Online Information and Database Access or Retrieval (OIDAR) Services' provided by any person located in non-taxable territory and received by a person located in taxable territory, in India. For Registration : click here
             
      2.     In view of the impending implementation of Goods & Service Tax (GST), Board has decided that the Annual Return for CE & ST assessees for the year 2015-16, due on 30.11.2016, shall not be required to be filed. For details, Please : click here
             
      3.     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. For details: File1_Active_Registration click here File2-Active Registration-No payment click here File3-Inactive and not present click here
             
      4.     Excel Offline Utility for offline filing of ER-8 Return by Jewellery Manufacturers is available for download in ACES website. The file can be downloaded from ACES Downloads Section " Click Here To Download The Utilities > Download ER-8 Return Excel utility-Jewellery Manufacturers ".
             
      5.     Central Excise assessees can file revised return now into force w.e.f.17th August,2016 as envisaged under notification no.42/2016-CE(NT) dated 11.08.2016. An assessee who has filed the return (ER1/2/3) on or before the due date can now submit a revised return by the end of the calendar month in which the original return is filed. For details click here
             
      6.     For any doubt while filing the ST-3 Return in view of the KKC related changes. For details click here
             
      7.     A new functionality of Centralised Registration in Central Excise for Jewellery and other specified manufacturers is available in ACES. For the procedure please click here
             
      8.     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 cbec-easiest.gov.in For details click here
             
      9.     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 cbec-easiest.gov.in For details click here
             
      10.     Permanent Account Number (PAN) is mandatory for obtaining Central Excise Registration for applicants other than Government departments. Applicants who are not Government departments shall not be granted registration in the absence of PAN. For details please refer to CBEC Notification No. 7/2015-CE (NT) dated 01.03.2015.(click here)
             
      11.     Service Tax Registration will be issued within 2 days of filing ST1 application, in the case of Single Premises Registration. Prescribed documents are required to be submitted within 7 days. Verification of documents will be done post issue of Registration Certificate. For details on documentation, time limits and procedure, please refer to CBEC Order 1/2015 ST dt 28-02-2015.(click here)
             
      12.     Permanent Account Number (PAN) is mandatory for obtaining Service Tax Registration for applicants other than Government Departments. Applicants, who are not Government Departments shall not be granted registration in the absence of PAN. For details, please refer to CBEC Order 1/2015 ST dt 28-02-2015.(click here)
             
      13.     Existing registrants, except Government departments not having PAN shall obtain PAN and apply online for conversion of temporary registration to PAN based registration by 31st May, 2015, failing which the temporary registration shall be liable for cancellation. For details, please refer to CBEC Order 1/2015 ST dt 28-02-2015.(click here)
             
      14.     For any doubt or clarification as to how the entry of old and new rates in both ADV and Specific rates tables can be made in ST3, the assessees are requested to refer to FAQs .
             
      15.     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 click here
             
      16.     In case of any difficulty in accessing the ACES Application or in filing the ST-3 returns, the assesses 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.
             
      17.     Although the reorganization of formations under CBEC will take effect from 15th October 2014, to avoid inconvenience to the existing Central Excise and Service Tax assessees, they will continue to be mapped in ACES to the existing location codes (Commissionerate, Division and Range). Applicants for new registration can also apply to the existing formations. After migration of the assessees to the new formations, information will be sent to the assessees via email informing them of their new locations. Facility will also be provided in ACES for assessees to ascertain their new location codes, on their own, without visiting the Range offices, through "know you location code" on ACES website and filling of the registration number.
             
      18.     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'.
             
      19.     Revised ST-3 return can be filed within a period of 90 days from the date of filing the original return.
             
      20.     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.    
             
      21.     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.
             
      22.     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.
             
                   23.     For latest Notifications/Circulars of Central Excise and Service Tax click here    
             
                 24.     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    
             
                 25.     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    
             

                26.    

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.    

                27.    

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

                28.    

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)
    

                29.    

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)
    

                30.    

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

                31.    

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

                32.    

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

                33.    

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 (https://cbec-easiest.gov.in/EST/AssesseeVerification.do) 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.    
             
                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-easiest.gov.in/EST/InputPageForEPaymentServlet). 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-easiest.gov.in/EST/InputPageForEPaymentServlet) 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.     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.    
             
                36.     Downloadable version of Learning Management Software (LMS) is available in the Download section of ACES Homepage.    
             
      37.     Help Desk:In case of any difficulty in accessing the ACES Application or in filing Service Tax/Central Excise Returns, the assessees 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. 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.
             
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