ACES - Highlights

ACES is a Mission Mode Project of Govt. of India under National e-Governance Plan Centralized,Web-based,Workflow-based System Provides complete End-to-End Solution Major Processes in Central Excise & Service Tax covered ACES website attracted hits over 31 crores More than 5 lakh Central Excise Returns filed online in ACES Capable to accept Digitally-signed Documents

ACES Home Page

Available in Menu Bar on top of the Screen

ACES Modules

Central Excise
REG Registration RET Returns PRA - Provisional Assessment REF Refunds DSR - Dispute Resolution AUD Audit CLI - Claims and Intimations EXP Exports

Service Tax
REG - Registration RET - Returns ST 3 A REF - Refunds DSR AUD Audit

INTERFACE
INCOME TAX Online Verification of PAN EASIEST Verification of Payment Particulars (GAR 7
Challans) from Banks through CBECs EASIEST Portal being maintained by NSDL

ACES Benefits to Assessees

Reduce Physical Interface with Department Online Registration of Central Excise Assessees and online amendment Online Registration of Service Tax Assesses and online amendment Electronic filing of Central Excise Returns Electronic filing of Service Tax Returns Electronic filing of Claims, Permissions, Intimations Instant E-acknowledgement of documents with Unique Document Identification Number View, File and Track Status of Documents filed online

ACES Benefits to Assessees

Revenue Reconciliation (Payment information from Banks are reconciled with the information mentioned in the returns submitted by the assessees) Online Messages/ Alerts on business related matters Online filing of reply to Show Cause Notice Online filing of application for Provisional Assessment Online filing of Refund Claims Online filing of selected Export related documents Online filing of Appeals to Commissioner (Appeals) All Services Available Free of Cost

ACES-New Developments- CBEC Notification

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 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(http://exciseandservicetax.nic.in), as provided in the CBEC Circular No.791/24/2004-CX dated 1.6.2004, has been withdrawn and the assessees are required to file their returns online or by uploading the downloadable off-line return utilities to the new ACES website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)

ACES-New Developments- CBEC Circular

CBEC has issued Notification No 20-21/2010 CE (NT) dtd. 18.05.2010 and CBEC Circular No. 926/16/2010 CX, dtd. 28th May 2010 By this E-filing of ER 2, ER 4, ER 5 , ER 6 returns has been 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 Similarly all Dealers have to e-file Returns mandatorily wef 1st June, 2010 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 Refer to Whats New Section of ACES website for details

ACES-New Developments- RBI Circular

R.B.I issued Circular DGBA.GAD.No.H - 850/41.07.003/ 2010-11 dated 29th July 2010 It makes 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 The assessees can themselves verify the existence of their Assessee Codes in the NSDL website www.cbec.nsdl.com If it does not exist, they can approach the jurisdictional officer 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 code is transferred to Assessee Code Directory only after the registration certificate is issued by the jurisdictional Officer.

ACES-New Developments- CFCs

ACES Certified Facilitation Centres (CFCs) have been set up by the eligible Members of:
Institute of Chartered Accountants of India (ICAI) Institute of Cost and Works Accountants of India (ICWAI) Institute of Company Secretaries of India (ICSI)

CFCs provides services to taxpayers who may not have requisite IT infrastructure / resources, to use ACES This is on payment of prescribed fees The details such as MOUs, CFC Scheme, User Manuals, FAQs are available under the CFC link in ACES website (www.aces.gov.in)

ACES-New Developments- XSD Schema

A new feature of XML Schema is introduced by which assessees can create XML based on the predefined XSD schema Assesses who use their own software application can generate their Central Excise returns by using data available in their own database, after making necessary modifications in their software applications. If any user has huge data to upload, instead of entering data manually, it can use its own application for generating XML using the XSD Schema, made available.

REGISTRATION
Two Types of Registrations:
Registration with ACES and Registration with the Department as Assessee

Registration with ACES is different from Registration with Department On-line Registration for assessee is available for:
Existing Assessee New Assessee LTU Assessee Non-Assessee

New Registration Structure

10 PAN 11-12 - EM/ED/SD 13-15 - Alpha-Numeric

Existing Assesses Initial Process

Data of Existing Assessees have beenmigrated to ACES No need to obtain fresh registrations For all the Existing Assesses, the system has generated TPINs (Temporary Personal Identification Number) and Passwords. The format of TPIN is t + 9 digit number e.g. t012345678 Existing Assessees, whose email IDs are available in CBECs database, would receive TPIN mails from department. The Assessee has to click the hyperlink in the email and provide the information for creating user profile in ACES Using User Name and Password, assessee can login to ACES

Existing Assesses Initial Log on process..Contd

To received e-mail

6-12 digit alphanumeric, first digit should be a character, only _ allowed as special character. Once chosen User ID cannot be changed

Assessee can choose 6 digit password

Action for the non receipt of email

The assessee may not receive TPIN Mails in following situations: e-Mail ID is not available in ACES database e-Mail ID is incorrect in ACES data base Procedure for obtaining TPIN mail The assessee intimates non receipt of email and furnishes the correct email ID to the concerned Jurisdictional Officer Jurisdictional Officer corrects the email id of assessee and regenerates the Password by sending a mail TPIN and newly generated Password is mailed automatically to the new email ID given by the assessee

Registration Procedure for New Assessee (Registrant)

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

User to click Central Excise Or Service Tax as required

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 should be changed regularly

Assessee receives an e-acknowledgement

ACES Home Page http://www.aces.gov.in

Login for C.Ex. Assessee

Login for Service Tax Assessee

New User -Registration with ACES

New Assessee to Click here

New User -Registration .Contd

Alphanumeric Name selected by the User

Email ID of the User for future correspondence from ACES

New User - Registration with ACES e- Acknowledgement

New Central Excise Registration

Once registered with ACES Application, the assessee goes to ACES website and clicks on Central Excise Link, and fills in the user name & password to log in to the Application Select REG Module -> Option Fill Form, Fill Form A1 or A2 or A3 or Declarant Form as the case may be This will enable Online filing of Application Form for Registration with Department

Menu to Access A1/A2/A3/De clarant form

Registration as Assessee

A-1 Form

PAN Validated against IT Database.

Jurisdiction is entered

E-Acknowledgement

New Service Tax Registration

Once registered with ACES Application, the assessee goes to ACES website and clicks on Service Tax link and fills in the user name & password to log in to the Application Select REG Module -> Option Fill Form

Fill Form ST-1

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

New Service Tax Registration

New Service Tax Registration..Fill ST-1

New Service Tax Registration..Fill ST-1..Contd

ST-1 E-Acknowledgement

Registration of Non-Assessee
Applicable to Persons such as : Merchant Exporters Persons other than Registered Assessees who wish to file refund claims Co-Noticees in Departmental proceedings Persons who have failed to obtain CE/ST registration and against whom the Department has initiated proceedings Persons who are required to tender any payment to the Dept

Registration of Non-Assessee Contd.

Mandatory to have Assessee Code for making payments through banks Non-Assessee Codes are passed on to banks through NSDL for enabling them to make payment Non-Assessee Code not a statutory registration but required to recognise as an User of ACES Code can be generated by the Non-Assessee or by Departmental Officer by filling-in a Form Code can be PAN or Non-PAN based but for claiming refunds from department, PAN is mandatory

E-filing of Returns
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 EASIEST CE Returns with errors marked for Review and Correction by Superintendent. Message regarding modification sent to assessee, who can view the reviewed return

CE - Claims, Intimations and Permissions

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 Account 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

Provisional Assessment
Facility to file Provisional Assessment requests online by Assesses. Order for Provisional Assessment issued online by Department Facility to file Provisional Assessment extension requests online by Assesses Provisional Assessment finalization order issued online Details of B 1 bond captured in ACES

Dispute Resolution
Online issue of Show Cause Notices by Department Facilitates Assesses to file reply to SCNs online Intimations regarding issuance of SCNs, Date and Place of Personal Hearing and Orders are sent online Can view Orders online Assesses can e-file appeals to Commissioner (Appeals)

Refunds
Refund Claims can be filed online
Passing of Refund Orders online by Department If aggrieved, Appeals can be filed with Commissioner (Appeals)

Central Excise - Exports

ACES provides online filing of documents for various categories of exporters like Merchant Exporters, Manufacturer Exporter, EOUs and Export Houses Bond details captured online Online filing of AREI, ARE2, Nepal invoice, CT1,CT2,CT3, Procurement Certificate etc

ACES Service Desk

Toll Free Number 1800 425 4251, Available from 9.00 AM to 7.00 PM on working days Complaint can also be E-mailed to [email protected] A ticket or complaint number is assigned by the Service Desk, which is closed only when the issue is resolved Resolution of Problems communicated Provision for escalation of problems to appropriate technical teams for effective resolution

ACES Help
LMS, User Manual, FAQs are available in ACES website under Help Section LMS is a self-learning, multi-media-based Learning Management Software (LMS)- Available for Registrations, Returns, Claims & Intimations, Provisional Assessments, Exports

User Manuals Registrations, Claims & Intimations

Frequently Asked Questions (FAQs)- General, Registration, Return ACES Brochure giving details of various features of ACES is available on the website

Essentials

System with Internet Connectivity

Valid Email Id

Java enabled Web browsers

2003 & Above For Offline working

List of Banks for e-Payment

THANK YOU