Automation of Central excise and service tax (ACES).

How to file return in ACES- Part-I

By CA. Pradeep Jain & CA. Abhishek Jajoo

The authors can be reached at

Pradeep@capradeepjain.com & abhishekjajoo@capradeepjain.com

he word automation has its own pros n cons. Anyone have some different imagination of this word. What, why, how, to whom and so many doubt come to their mind. All of sudden this word is on everyone’s tongue. Automation…, Automation…, Automation…, after all what is this! Nobody was disposed to the automation of filing of return will be mandatory for everyone. Everyone was like no, no, we are fine in the situation as we are. We don’t want any change. Everyone was addicted to submit the return manually. How can you compel us in such a way without any intimation or without any pre-guidance? How we got a mail from ACES admin as we don’t have any mail account? Even we don’t have any computer at our premises. Humara Kya Hoga?

But if the automation has taken place then it will be very convenient to file the returns as we have seen on Income Tax and VAT side. There is no need to go to any department and we can file the same while sitting on home. The main purpose of the automation on the Government is to reduce corruption as well as to view data as and when needed. Earlier the department was asking “n” number of details for comparison. Now there will be no need for the same. The data required by Commissioner will be available to them on their computers and that too in the format they require the same. Assessee need not to compile and give the same to them. The audit will also not require the same for desk

review. It will be readily available to them. The time of assessee as well as of officers will be saved. The pendency level at the department will also come down. Till now, the returns are filed online. Henceforth, all the permissions will be granted online. There will not be any delay. Department will give permissions in time bound manner. If they require any information from assessee then the same will be provided online. The piece meal queries will not be asked. As such, the automation will be beneficial to both i.e. assessee as well as to department.

We are explaining the preliminary provisions relating to online registration in this article. As it is not possible to compile all the things in one article, we will give details for filing ER-1 return, ST-3 return and other returns in our next articles on the same issues at the earliest.

Automation of Central Excise and Service Tax (ACES)

The central board of excise and customs has developed a new software application called automation of Central excise and service tax (ACES). It is a new centralized and web-based software application. It is designed to provide you an electronic interface with the department and the aims behind this is:

- Improving tax-payer service,

- Reducing paper work,

- Transparency as well as Accountability, and

- Improve the efficiency of Indirect tax Administration.

The application has been rolled out:

Finally the Automation of Central Excise and Service Tax [ACES] application has been rolled out in the following Commissionerates:

*Zone*	*Commissionerate*	*W.E.F.*
Bengaluru	LTU-Bengaluru	05th Dec 2008
Chennai	LTU-Chennai and Service Tax-Chennai	12th Mar 2009
Coimbatore	Coimbatore	13th Mar 2009
Mumbai-II	Belapur	23rd Mar 2009
Bhubaneswar	Bhubaneswar-II	27th Mar 2009
Delhi	Delhi-IV (Faridabad)	14th Sep 2009
Hyderabad	Hyderabad-I, Hyderabad-II, Hyderabad-III and Hyderabad-IV	17th Sep 2009
Ahmedabad	Ahmedabad-I, Ahmedabad-II, Ahmedabad-III and Service Tax-Ahmedabad	18th Sep 2009
Jaipur	Jaipur-I and Jaipur-II	23rd Sep 2009
Kolkata	Service Tax-Kolkata	23rd Sep 2009
Bengaluru	Bengaluru-I, Bengaluru-II, Bengaluru-III and Service Tax-Bengaluru	30th Sep 2009
Chennai	Chennai-I, Chennai-II, Chennai-III and Chennai-IV Central Excise	5th Oct 2009

Available help and support:

- Anyone can make a friendly call at 1800 425 4251 (toll-free).

- Anyone can send a mail seeking help at aces.servicedesk@icegate.gov.in

- Upload the e-filing excel utilities from http://www.aces.gov.in/Download.htm.

- Anyone can make e-payment of duty liabilities though

http://www.aces.gov.in/e-Payment.htm.

- Anyone can learn through LMS (Learning Management Software) through

http://www.aces.gov.in/Documents/LMS/CE_REG/intro.swf.

Now come to the machinery part of this application: Registration

New Assessee: in respect of ACES application, the new assessee means, a person who is not registered with the CBES. The new assessee have an option to get register himself through online. To register with ACES click here. By clicking the given link a new window will open and ask for further details like:

Now click on the Login button and type your user id and password in the respective column. You will reach on the home page of your account. And now you can use all the features as being available by ACES at your home page. Like filing of return ER-1, ER-2 etc. for excise and ST-3 for service tax.

If, in any case you have not received any mail from acesadmin@icegate.gov.in to your e-mail ID, it means your mail id as provided is not working or there is no mail id in the CBEC database. Then you should contact the jurisdictional Range Officer to confirm/modify your e-mail ID, after which the system will send you a fresh mail communicating the TPIN and password. You should write a application in the format annexed herewith.

Technical support from your side:

Processor: Intel Pentium III and higher.

RAM: At least 256 MB.

HDD: At least 40 GB.

Web browser: IE 6.0 and above or Netscape 6.2 and above or Mozilla Fire Fox.

MS Office: 2003 or above for using excel file utilities.

General: Sound card, Speakers/Headphones, Colour Monitor for using LMS.

Further, It will be suggestive to use the “Mozilla Fire Fox” rather than any other internet browser for all the application of ACES. There are so many problems come in other internet browser. To install the “Mozilla Fire Fox” in your computer just follow the link

http://www.mozilla.com/en-US/products/download.html?product=firefox-3.5.3&os=win&lang=en-US.

Contemporary situation:

October 9^th, 2009, only few assesses have received his/her user name and password in respect of central excise and last date of filing of return of central excise is October 10^th, 2009. “Sir please accept our return manually this time only, we have already applied for user id and password, we will definitely file e-return next month”. Yes, most of assesses have been filed the return ER-1, ER-2 and ER-6 manually.

October 14^th, 2009, No one has received his/her user name and password in respect of service tax and the last date of filing of return is October 25^th, 2009. The jurisdictional departments are pushing us to file e-return. “Should we apply for user id and password or should we file the return manually”. As the jurisdictional officers are not accepting manual return, so, “please extend the last date for those assesses to whom no mail has been received till October 25^th”.

ANNEXURE

The Assistant Commissioner
Service Tax Range-___,

JAIPUR.

SUB: APPLICATION FOR PERMISSION TO FILE ST3 RETURNS ELECTRONICALLY.

1) Name of Assessee:

2) Category of service(s):

3) Service Tax Registration No.

4) Email Address:

(Please give a trusted e-mail address to which the User Name and Password for access to the E-filing of the Return can be sent)

5) We request that, we may permitted to file our ST3 Return electronically. We declare that we satisfy the conditions of Trade Notice No 6/2003 dated 01-04-2003 and shall observe the instructions given therein.

We undertake to indicate my/our 15 digit STP code in every challan used by us for remitting Service Tax in Banks.

If any difficulty is faced in filing the return electronically and get the acknowledgement from the computer within one month from the due date, we shall file manual returns as was done hitherto.

Date: Name and signature of the Assessee

Place:

Designation with Seal

We have tried to compile each and every aspect relating to registration in our article. But the queries are welcome from us. We are further giving the details of filing the returns in our next article.

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