How to file return in ACES- Part-II

By CA. Pradeep Jain & CA. Abhishek Jajoo

The authors can be reached at

Pradeep@capradeepjain.com & abhishekjajoo@capradeepjain.com

The mail which we have received from the ACES system contains the TPIN and Password and with the help of that TPIN link we have successfully generated our own user ID and password. Now it’s time to do act online like: view case portfolio, file the refund, complete/amend/surrender the registration certificate i.e. ST-2, file the ST-3 online as well as through excel utility and also you can get the help at every point.

As we were talking about the word automation, means everything is automatic and available at your own place or we can say that the automation is like DTH service (Direct to Home). From application for registration to filing of return is now available at your own place, you need not worried about to send a hand written application or form or return and even you need not think about to whom it is concerned. Everything will be soft, nothing hard (Except some evidences or proofs).

In our first part of article we have explained the preliminary provisions relating to online registration with ACES system. As explained we have successfully registered with ACES and now it’s time to cover machinery provisions of the ACES system. In this article we are describing all the features of Service Tax section like: filing of ST-1, getting of ST-2 and filing of ST-3. Again, as it is not possible to compile all the things in one article, we will give details for filing ER-1 return other returns in our next articles on the same issues at the earliest.

ACES – Service Tax

First of all when we open the ACES home page (To reach the home page of aces click here) this is like below and click on service tax section as shown in the below picture:

After clicking on Service tax we will asked for user ID and password (which we have got for service tax purpose) like:

When we will enter our ID and password we will enter successfully in our own login. And the window is like:

In our login screen we will get six sections i.e.:

1. SDR - Dispute Resolution

2. PRA - Provisional Assessment

3. REF - Refund

4. REG - Registration

5. HELP - Help

6. RET - Returns

Now we take all these one by one.

The first is “SDR”: in this section we can view the list of pending cases and their status like:

We have to just put the date “from” “to” and we can view all the cases between the given date range.

The second is “PRA”: in this section we have further two options, first is to “File ST-3A” and second is to “View ST-3A”. Basically these are for provisional assessment. Further, in first section we can file the return of provisional assessment and in second section we can view all the returns which are provisionally assessed till date.

The window is like:

The third is “REF”: Basically this is for Refund Application. In this section we have three options:

i. “Refund Request”

ii. “View Refund Order”

iii. “Acknowledge Refund Request”

i. Refund Request: in this option we can file the refund online, actually when we click on create option a semi filled form and in view option we can view the refund submitted till date

ii. View Refund Order: in this option we have to fill the date range for which we want to view the refund order and click on search button.

iii. Acknowledge Refund Receipt: we can print/download the receipt of refund application filed in the above (i) option.

The forth is “REG”: Basically this is for registration application in this. In this section we have seven options and the window is like:

i. Complete/Amend Registration: when you click on this option, a list of registrations will open it shows that how many registration an assessee have taken. Now you may click on any of the registration no. to which you want to amend/complete. When you click on any of the registration no. a semi filled form ST-1 will open on the screen, now you can amend the said ST-1 and finally click on “Next”/“Save & Continue”/“Save & Submit” button.

ii. Amend Registration: when you click on this option, again a list of registrations will open it shows that how many registration an assessee have taken. You are thinking that why the government provided for the two options for same purpose, yes exactly in both the options the purpose is same.

iii. View Non Assessee: this option is not use full for registered assessee, basically this option should be in non registered assessee login, it should not be in registered assesses.

iv. View: in this option we can view the latest ST-1 as well as ST-2 in soft copy and also we can take the print out of the same. As and when we will click on it, we can save it, we can print it or we can mail it directly.

v. Surrender: please ensure you want to surrender; you should not enter into this if you are not willing to surrender. When you click on this option, a list of all the provided ST-2 will open; it shows that how many valid registrations, an assessee have taken. You have to just click on the desired ST-2 which you want to surrender. When we click on it a ST-2 form will open and below this form, we will asked for some information like in below:

Fill all the required information and click on “Surrender ST-2” button, your registration will be surrendered.

vi. Home: to go to your home page (your login window). We can use this option at any time during surfing on our login. It will bring us on our home page.

vii. Change Password: if you fill some short of insecurity you might be change your old password and the window is like:

The old password as well as new password should not be more that 6 characters.

The fifth is “HELP”: Currently this option is not working (inactive) but the intention of the department is to provider help to the assessee as we see in so many application softwares.

The Sixth and last “RET”: this is the most use full option currently available on the ACES website. As everybody is excited for e-filing of returns.

In this option we will get further five options as shown in picture 1 below:

i. e Filing: excel utilities are available to download. We can also download the excel utilities by following the link: http://www.aces.gov.in/Download.htm

When we download the excel utility, a “.xls” file will save on our desktop. Basically this is a macro based MS excel file, available for filing of ST-3 return. As we all knows that the ST3 returns are filed once in six months. And the assessee can file returns for one or more than one service offered by one premises and for more than one premises as well. This excel utility can be use for creating the XML file for e filing of our returns. this file have two process firstly generation of XML file, and then upload of generated XML file to ACES application in “upload file” section as mentioned in the picture 2 above.

First of we should ensure that the version of MS excel in our system should be 2003 or above. And our system should have a file compression software to unzip excel file. Also ensure that we have downloaded the latest excel utility from aces application/from the above link. When we open this excel utility first of all we should ensure that all the macros (if disable) are enable. As, we cannot perform in this file without enabling the macros. To enable the macro please following the following steps:

i. On the Tools menu, point to Macro, and then click Security.

ii. Click on either Medium or Low to select the 'Security Level'.

iii. On the Trusted Publishers tab, select the Trust all installed add-ins and templates check box.

E filling ST3 consists of only one worksheet initially i.e. "Return". The sheets for entering services payable data are added dynamically by the excel utility. The sheets are named as "Payable-Service (1)", "Payable-Service1 (2)" etc. The Utility will add new payable sheet when you select 'Taxable Service Provided' from the dropdown on sheet "Return". At the same time, the utility will add new sheets for Paid-Service, Challan-Service, CENVAT, Distributor etc.

To fill the return through excel utility file we should follow below major steps:

1. All Green Cells are areas where input is expected.

2. We are not allowed to enter data in the Grey Cells.

3. We can use ST3 Excel Utility only for filing the return of past half-year(s) means we cannot be allowed to insert the date of future period.

4. All the Fields marked with asterisk (*) are mandatory. We have to provide data for these fields. If mandatory field is left empty, then Utility will not allow us to proceed further for generating XML.

5. Data provided must be in correct format, otherwise Utility will not allow you to proceed further for generating XML.

6. We can use tab button from keyboard to move into entire workbook. And we can move to the next sheet by clicking the "Next" button on utility file.

7. NAME OF TAXABLE SERVICE FOR WHICH RETURN IS BEING FILED allow us to enter as much data in a tabular form by clicking "Add Row" button. We cannot add more than one row unless we fill data in the mandatory fields of the previous row.

8. Rows that have been added in section NAME OF TAXABLE SERVICE FOR WHICH RETURN IS BEING FILED can be removed by clicking the button "Delete Last Row". If you have deleted a row then respective Payable sheet will also get deleted.

9. Remaining all the instructions will be available to the point whenever we start filling a particular cell or particular detail.

10. Finally when all the relevant fields of the sheet have been filled up, clicking on "Validate Return and Submit" button will again validate all the sheets and XML will be generated if all the data is found OK. The name of the XML file that has been generated will be the RegistrationNumber_Date_Time.xml. e.g. ABCDE1234FXM001_25102009125959PM.xml. this file will save into the source folder i.e. where the excel utility file was saved.

11. Now please ensure the location of file saved should be your desktop otherwise copy and paste the file on desktop for easy uploading.

Upload File: Now it’s time to upload our return; click on “upload file” button a screen will be displayed like:

We have to fill the period and financial year and then click on browse button to select XML file and save/submit the form. After upload, system will validate the data. If data are found to be intact, the XML is successfully uploaded. In case the files are found corrupted, Application will reject the XML at the time of uploading itself. After validating the data, system will process the xml and upload the XML data into ACES database. (This may take some time) Please take care, the return with SAVE button option will not be treated as FILED and we can save the Return for a particular period multiple times, until any other Return is submitted for the same period for any of the premises. In case if you have saved the Return multiple times for the same period, the details of last data only will be considered for further Return processing.

View Status: we can view the status of all the E return filed in a particular date range by accessing the menu “e Filing”-“View Status”. Total three types of status can be viewed:

a. UPLOADED: denotes that return is uploaded and under processing. Please view after sometime.

b. FILED: denotes that uploaded return is accepted by system.

c. REJECTED: denotes that return could not be processed due to errors. This return needs to be corrected and uploaded again. If our return is rejected than there will be hyperlink appearing to our return number and we can see the errors by clicking the hyperlink.

The view status window is like:

Further, the ST-3 can be modified / revised within 90 days of filing of the Return. We will be allowed to change the Return only once after you have submitted it.

ii. File ST3: as shown in the picture 3. We can file the ST-3 without downloading the excel utility files and by this option we can save our time also as by adopting this option, no need to download excel utility, enable macros, validating the sheets, generating XML file as well as uploading the XML file. We are provided by three options like “file”, “revise” and “amend” the ST3. When we click on “file” button, a semi filled ST-3 form will come on screen and it will work as online feeding of return and also online processing of the return. This is also dynamic form. It is suggestive to use this features for filling the ST-3. But make ensure that we have all the data/information which we require for filing the return as this is online feeding of return. And also make sure your internet must not be disconnected between the feeding otherwise we have to proceed again from the begging.

iii. View Advance Payments: in this option we can view all the advance payment made by us during a particular date range (if any). The window is like:

iv. Create Advance Payment: in any case, if we required to make advance payment of tax, after payment, instate of submitting hard copy of challan we can submit the said challan online. When we click on “create advance payment” a semi filled form will open and in this form we have to fill our challan no., amount, date of payment and accounting code etc. and finally click on save button. The window is like:

v. View ST3: we can view all the ST3 e filed by us during a particular date range. The window is like:

vi. View Original ST3: we can view all the ST3 e filed by us during a particular date range and also we can do print as well as save as PDF on your computer or also we can mail it. The window is same like as shown above in para “v. View ST3”.

“We have ensured a new, modern system in which problems such as delays in registration, non-processing of refunds, shall be complaints of a bygone era,” said by S.K. Goel, member of the Central Board of Excise and Customs. ‘The system will also help in collecting and assessing data – which remains the main tool for any tax administration.

This time again, we have tried to compile each and every aspect relating to service tax in our article. But the queries are welcome by us. We are further giving the details of filing the returns ER-1 in our next article.

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