E-Filing of Service Tax Returns

1. Malad Goregaon CPE Study Circle E-Filing of Service Tax Returns Presented By : CA Avinash V. Rawani

2. ACES - Highlights • 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 covered • Enabled to accept Digitally-signed Documents Malad Goregaon CPE Study Circle

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4. 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 Malad Goregaon CPE Study Circle

5. ACES – Modules • Service Tax • Registration • Returns • ST3A • Refunds • Dispute Resolution • Accounting • Audit • Central Excise • Registration • Returns • Provisional Assessment • Refunds • Dispute Resolution • Accounting • Audit • Claims and Intimations • Exports

6. 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 Malad Goregaon CPE Study Circle

7. ACES - Benefits to Assessees • Uniformity of Process across India • Internal Messaging / Alert System • Assesses can File, Track, View, Know the Status of documents online, Instant e-acknowledgement • Online 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

8. View ledger account details Amend registration details File refund claims File returns Intimations and sundry applications File appeals Assessees File export documents Provisional assessment requests Respond to show cause notices View audit reports Facilities available to Assessee Registration

9. REGISTRATION • 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 Malad Goregaon CPE Study Circle

10. Existing Assesses – Procedure to access ACES • Existing Assessee not to take fresh registrations • SACER/SAPS contains details of Email Ids of the Existing Assesses • For 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. Malad Goregaon CPE Study Circle

11. Contd… • 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 changed • Now 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 Malad Goregaon CPE Study Circle

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13. What Next ? • 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 exist • Scenario 3 : The message reaches the email id of a person who is not/ no longer associated with the assessee Malad Goregaon CPE Study Circle

14. Action for the non receipt of email • 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. Malad Goregaon CPE Study Circle

15. Registration Procedure for New Assessee (Registrant) • 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 Malad Goregaon CPE Study Circle

16. ACES Home Page Login for C.Ex. Assessee Login for Service Tax Assessee Malad Goregaon CPE Study Circle

17. New Assessee to Click here

18. 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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20. Registration Procedure for New Assessee- Contd…. • 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 Malad Goregaon CPE Study Circle

21. Menu to Access A1/A2/A3/Declarant form Registration as Assessee Malad Goregaon CPE Study Circle

22. A-1 Form PAN Validated against IT Database. Jurisdiction is entered Malad Goregaon CPE Study Circle

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25. 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 Malad Goregaon CPE Study Circle

26. Registration of Non-Assessee – Contd. • Mandatory to have Assessee Code for making payments through banks • Non-Assessee Codes to be passed on to banks through NSDL for enabling the person to make the 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 • PAN or Non-PAN based but for refunds PAN is mandatory Malad Goregaon CPE Study Circle

27. 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 to be sent to assessee, who can view the reviewed return Malad Goregaon CPE Study Circle

28. 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 Malad Goregaon CPE Study Circle

29. 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 into ACES Malad Goregaon CPE Study Circle

30. Dispute Resolution • Online issue of Show Cause Notices by Department • Facilitates Assesses to file reply online • Intimation 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. Malad Goregaon CPE Study Circle

31. Refunds • 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 Department • Filing appeals online with Commissioner Appeals if Assessee is aggrieved. Malad Goregaon CPE Study Circle

32. Exports • ACES provides online filing of documents for various categories of exporters like merchant exporter, manufacturer exporter, EOU and Export warehouse • Bond details captured online and Debit and credit entries of Bond automated • Online filing of AREI, ARE2, Nepal invoice, CT1,CT2,CT3, Procurement Certificate etc • End to End Export cycle-From procurement to warehousing-export is covered • ACES has Interface with ICES –Customs for receiving proof of exports online Malad Goregaon CPE Study Circle

33. 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 aces.servicedesk@icegate.gov.in • A ticket is opened and closed only when the issue is resolved • Acknowledgement of the complaint lodged sent to the Email Id of the Assessee • Resolution of Problems communicated • Monitoring through specially developed software program & Resolution of Problems communicated • Provision for escalation of problems to appropriate technical teams for effective resolution Malad Goregaon CPE Study Circle

34. ACES – Help • LMS, 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 Malad Goregaon CPE Study Circle

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36. Requirements PC with Internet Email Id User ID Password Malad Goregaon CPE Study Circle

37. List of Banks for e-Payment Malad Goregaon CPE Study Circle

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39. THANKYOU Malad Goregaon CPE Study Circle