E-FILING OF SERVICE TAX RETURNS Presented By : CA Avinash V. Rawani Malad Goregaon CPE Study Circle 1

E-FILING OF SERVICE TAX RETURNS

Presented By : CA Avinash V. Rawani

Malad Goregaon CPE Study Circle 1

Mission Mode Project of Govt. of India

Centralized Web-based, Workflow-based System

Complete End-to-End Solution

Major Processes in Central Excise & Service Tax coveredEnabled to accept Digitally-signed Documents

ACES - Highlights

Malad Goregaon CPE Study Circle

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Malad Goregaon CPE Study Circle3


Present Status of ACES

Pilot Roll Out in December 2008/ March 2009 in 6 Commissionerates (LTU Bengaluru, LTU Chennai, ST Chennai, Coimbatore, Belapur, Bhubaneswar-II)

Next Phase Roll out in September/ October, 2009 in 25 Commissionerates including Ahmedabad, Chennai, Bengaluru, Hyderabad, Jaipur, Delhi etc.

Roll out in 24 Commissionerates in November, 2009

Plan to roll out in all India by December, 2009 in remaining Commissionerates

ACES – Modules

Central Excise

RegistrationReturnsProvisional AssessmentRefundsDispute ResolutionAccountingAuditClaims and IntimationsExports

Service Tax

RegistrationReturnsST3ARefundsDispute ResolutionAccountingAudit


INTERFACE

INCOME TAX – Verification of PAN

EASIEST – Verification of Payment Particulars (GAR 7 Challans) from Banks through NSDL

ICES (Indian Customs EDI System) – Verification of Export Related Processes

Uniformity of Process across IndiaInternal Messaging / Alert SystemAssesses can File, Track, View, Know the Status of documents online, Instant e-acknowledgementOnline Registration and Amendments and E-filing of Returns Single Window Service - E-payment Reduce Physical Interface with Department All these services come free of cost

ACES - Benefits to Assessees

Facilities available to Assessee

Registration

File returns

View ledger account details

Provisional assessment

requests

File appeals

File export documents

File refund claims

Respond to showcause notices

Amend registration details

Intimations and sundry applications

View audit reports

Assessees

REGISTRATION


9 Two Types of Registration

Registration with ACES as User ( only for new assessee) Registration with the Department as Assessee ( for all

assesees)

On-line Registration for new assessee Existing Assessee New Assessee LTU Assessee Non-Assessee

New Registration Structure 10 – PAN 11-12 - EM/ED/SD 13-15 - Alpha-Numeric

Existing Assessee not to take fresh registrationsSACER/SAPS contains details of Email Ids of the Existing AssessesFor all the Existing Assesses, the system would generate TPINs (Temporary Personal Identification Number) and passwords for initial access to the application. The format of TPIN would be T + 9 digit number’ (e.g. T012345678)An email message with details for accessing ACES will be sent to the email Id of the Assesses with a hyperlink to connect the User Name Creation Screen in ACES.

Existing Assesses – Procedure to access ACES


Contd…


11 Assessee uses the hyperlink provided and clicks on it A screen opens up, in which the assessee fills in the t-pin &

password provided and chooses a new user-id and password

User-id once selected cannot be changedNow assessee can login into ACES

Note-1: Assessee should also check “Spam” or “Bulk Mail”

Note-2: In case of difficulty (Scenario 2 / 3 above), the Assessee should contact the Range SP for early resolution


After this message is sent by ACES on the basis existing in SACER/SAPS data base, the following scenarios are possible :

Scenario 1 : The message reaches the correct email id of the assessee

Scenario 2 : The message bounces back from the email id, which does not existScenario 3 : The message reaches the email id of a person who is not/ no longer associated with the assessee

What Next ?


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Action for the non receipt of email


14 The assessee may not receive TPIN in following situations e-Mail ID is not available e-Mail ID is incorrect

Procedure The assessee intimates non receipt of email and

furnishes the correct email ID to the concerned jurisdictional officer.

Comm.Admin or the jurisdictional officer corrects the email id of assessee and regenerates the password

the TPIN and newly generated password is mailed automatically to the new email ID.

Registration Procedure for New Assessee (Registrant)


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User to access ACES application by clicking http:/www.aces.gov.in

Select the hyperlink “New Users to Click Here to Register with ACES” to go for Creation of User Name.

This Screen enables creation of User Name(ID) & Password (given by the User) after entry of valid E-mail ID and other basic details of the person registering with the ACES Application.

User ID once selected is Permanent, Password can be changed

ACES Home Page


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Login for C.Ex. Assessee

Login for Service Tax Assessee

New Assessee to Click here

USER NAME CREATION IN ACES

Alphanumeric Name coined / given by the User

Email Id of the User for future correspondence from ACES


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Registration Procedure for New Assessee- Contd….


20 Once registered with ACES Application, the hyperlink Login would enable the person to go into the Application.

Select Registration Module -> Option Fill Form

Fill Form A1, A2, A3, Declarant –in case of Central Excise

Fill ST-1 form in case of Service Tax

This will enable Online filing of Application Form for Registration with Department

Menu to Access A1/A2/A3/Declarant form

Registration as Assessee


A-1 Form

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PAN Validated against IT Database.

Jurisdiction is entered



Applicable to persons such as Merchant ExportersPersons other than Registered Assessees who wish to file refund claimsCo-noticees in Departmental proceedings Persons who have failed to obtain CE/ST registration and against whom the Department has initiated proceedingsPersons who are required to tender any payment to the Dept

Registration of Non-Assessee


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Mandatory to have Assessee Code for making payments through banksNon-Assessee Codes to be passed on to banks through NSDL for enabling the person to make the paymentNon-Assessee Code not a statutory registration but required to recognise as an User of ACESCode can be generated by the Non-Assessee or by Departmental Officer by filling-in a formPAN or Non-PAN based but for refunds PAN is mandatory

Registration of Non-Assessee – Contd.


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On-line Filing of Self-Assessed Returns

Off-line Downloadable Utilities Available at ACES website

ACES validates Registration No, Period of Return, CETSH, Notification, Rates of Duty

Status of Returns – Uploaded, Filed or Rejected Returns verified with GAR 7 Challan Details obtained through EASIESTCE Returns with errors marked for Review and Correction by Superintendent.

Message regarding modification to be sent to assessee, who can view the reviewed return

E-filing of Returns


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Permission for multiple invoices, intimation usage, cancellation & authorized issuer of invoices

Application for Remission of Duty

Application for permission to pay duty and remove final products from job workers premises

Application for availing the benefit of SSI exemption

Application for Transfer of CENVAT Credit

Application for Permission to remove semi-finished goods for certain purposes

Record Maintenance

Claims, Intimations and PermissionsAccount of Removal

Application of Procurement of Excisable Goods at Concessional Rate of Duty

Intimation for monthly return for removal of Goods at Concessional rate of duty

Intimation regarding receipt of imported goods at Concessional rate of duty

Application for permission to remove excisable goods for carrying out tests


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Facility to file Provisional Assessment requests online by Assesses.Order for Provisional Assessment issued online by DepartmentFacility to file Provisional Assessment extension requests online by Assesses.Provisional Assessment finalization order issued onlineDetails of B 1 bond captured into ACES

Provisional Assessment


Online issue of Show Cause Notices by DepartmentFacilitates Assesses to file reply onlineIntimation for date of Personal Hearing is sent online.Online issue of Order in Originals and Commissioner Appeal Orders by Department.Facility to Assesses provided to file appeal online with Commissioner Appeals.

Dispute Resolution


Facility for assesses to file Refund Claims online

Online issue of notices by Department

Online reply to notices by Assesses.Passing of Refund Orders online by DepartmentFiling appeals online with Commissioner Appeals if Assessee is aggrieved.

Refunds


ACES provides online filing of documents for various categories of exporters like merchant exporter, manufacturer exporter, EOU and Export warehouseBond details captured online and Debit and credit entries of Bond automatedOnline filing of AREI, ARE2, Nepal invoice, CT1,CT2,CT3, Procurement Certificate etcEnd to End Export cycle-From procurement to warehousing-export is coveredACES has Interface with ICES –Customs for receiving proof of exports online

Exports


Toll Free Number – 1800 425 4251, Available from 9.00 AM to 7.00 PM on working daysComplaint can also be E-mailed to [email protected] ticket is opened and closed only when the issue is resolvedAcknowledgement of the complaint lodged sent to the Email Id of the AssesseeResolution of Problems communicatedMonitoring through specially developed software program & Resolution of Problems communicatedProvision for escalation of problems to appropriate technical teams for effective resolution

ACES – Service Desk


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ACES – Help


34LMS, User Manual, FAQs are available in ACES

website under Help Section

Learning Management Software of Registrations, Returns, Claims & Intimations, Provisional Assessments, Exports

User Manuals Registrations, Claims & Intimations

Frequently Asked Questions General

ACES Brochure giving details of various features of ACES is available on the website


PC with PC with InternetInternet Email Id

User ID

Password

Requirements

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List of Banks for e-Payment


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THANKTHANK YOUYOU
