OFFICE OF THE COMMISSIONER OF CENTRAL EXCISE : MUMBAI III
VARDAAN TRADE CENTRE, 4TH FL, W.I..E.THANE 400 604
TELEFAX:2580 0617
TRADE
NOTICE NO. 13 / C.EX. / M-III / 2009 DATED
13 .11.2009
Subject :- Automation
of Central Excise and Service Tax (ACES)
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Members of the trade and public are hereby informed that the Central
Board of Excise & Customs has developed a new software application called Automation of Central Excise and Service
Tax (ACES), which aims at improving tax-payer services, transparency,
accountability and efficiency in the indirect tax administration.
2. ACES aims to automate all major
processes in Central Excise and Service Tax through a workflow-based
application. It will replace the current applications of SERMON and SACER used
in Central Excise for capturing returns and registration details of the
assessees. Using the ACES application, the users will themselves be able to
take assessee registration online, electronically file statutory returns,
claims, intimations and permissions, refunds and requests for provisional
assessment, view and track the status of their documents online. Besides, they
will also get business related alerts/messages.
The ACES application
has two interfaces for:
Ø Central Excise Assessees and
Ø Central Excise Departmental Officers
In the beginning following modules of ACES are being made available:
(a)
Central Excise Registration (REG)
(b) Central Excise Returns (ER1,2,3,4,5,6 and
Dealer return) (RET)
(c)
Claims, Intimations & Permissions (CLI)
ER 7 Return and other modules namely Provisional Assessment (PRA),
Refunds (REF), Export (EXP), Dispute resolution (DSR) and Audit (AUD) will be
made available in due course.
REGISTRATION
To transact business on ACES a user has to first register
himself/herself with ACES. This registration is not a statutory registration as
envisaged in Central Excise or Service Tax rules. Such ‘Registration with ACES’
will have to be done separately for Central Excise as well as Service Tax.
Described herein below are steps for taking registration by a new Assessee,
existing assessee and non-assessee.
(a)
New Assessee
(i) The user needs to
log onto the system, through internet at http://www.aces.gov.in
(ii) He/she chooses the
Central Excise module for which the registration is required.
(iii)
Submits the form “Registration with ACES”, by furnishing a self-chosen
user ID and e-mail ID.
(iv)
The system will check for availability of the chosen User ID and then
generate a password and send it to him by e-mail.
(v)
The user then re-logs-in and proceeds with the statutory registration
with Central Excise by filling-in Forms A-1 or A-2 For security reasons, he has
to change his/her password immediately.
(vi)
ACES provides assistance of ‘Know your location code’ for choosing
correct jurisdictional office.
(vii)
The system instantaneously generates a RC number after which the registration request goes to AC/DC. After due
processing, the AC/DC generates the RC and a message to this effect is
sent to the assessee electronically.
(viii)
Depending on the option chosen by the assessee, the RC can be sent by
mail or can be collected in person.
(ix)
Wherever the assessee had made a wrong choice of jurisdictional Commissionerate/
Division/ Range while submitting registration form, ACES provides a facility to
the AC/DC to forward the application to the correct jurisdictional officer to
issue registration.
(x)
The registration number will be same as the current 15-digit format with
minor change such as
For-PAN based Assessees
1-10 digits – PAN of
the Assessee
11-12–EM (Excise
Manufacturer) or ED (Excise Dealer)
13-15–Systems
generated alphanumeric serial number
For non PAN based assessee
1-4 digits TEMP
5-10 Systems generated
alpha numeric number
11-12 EM (Excise
Manufacturer) or ED (Excise Dealer)
(b) Existing
Assessee
(i) The
existing assessees will not have to take fresh registrations. They have to only
register with the ACES application. This will be done in the following manner
:-
(ii) ACES
application will automatically send mails to the e-mail IDs of the assessee, as
available in the existing registration data base, indicating a TPIN number, and
password. The mail will contain a hyperlink to the website.
(iii)
Assessee clicks on the hyperlink and is taken to ACES
application
(iv)
Assessee
submits the form after filling the requisite information including the password
provided in the e-mail, a new User ID and new password.
(v)
On successful registration with ACES, the
assessee can transact business through ACES.
(vi)
After
introduction of ACES if any assessee does not receive any e-mail from ACES he/
she should contact the jurisdictional range officer to confirm/modify his
e-mail ID in the system after which the system will generate a new mail
communicating the TPIN and password.
(c) Non
Assessee
(i)
This category of registration is given in
ACES to any individual, firm or company which requires to transact with the
Central Excise though not an assessee such as (a) merchant exporter, (b)
co-noticee, (c) refund applicant, (d) persons who have failed to obtain CE registration
as required under the law and against whom the Department has initiated
proceedings and (e) persons who are required to tender any payment under CE Act
/Rules. The Non assessees are not required to file any tax returns.
(ii)
Where such persons desire to
seek non-assessee registration they follow same steps as in case of new
assessee except that while choosing the registration form in step (v) they have
to choose and fill in the Non assessee form.
(iii)
While giving the PAN the non assessee should note that in case the
assessee is taking such registration for claiming any refund or rebate only
valid PAN should be given or else their claims will be rejected by the system.
(iv)
A Non-assessee registration can be given by the designated officer of
the Commissionerate also.
IMPORTANT:-
i.
The user id once selected will be permanent and can not be changed.
However, it is desirable to frequently change passwords
ii.
The e-mail id should be of 6-12 alphanumeric characters, no special
character such as !@#$%*&( )+ or spaces except underscore ‘-‘ shall be
allowed.
iii.
New assessee seeking registrations in Central Excise will also submit
to the jurisdictional Range officer, a printout of the application form
submitted online duly signed by the authorized signatory along with attested
copy of PAN card.
RETURNS
The assesses can electronically file statutory returns of Central Excise
by choosing one of the two facilities to be offered by the department at
present: (a) they can file it online, or (b) download the off-line return
utilities which can be filled-in and uploaded to the system through the
internet.
Steps for preparing and filing returns
(i) Assesse downloads the Offline return
preparation utility from one of the websites:
(ii) Prepares the return offline using this
utility. The return preparation utility contains preliminary validations which
are thrown up by the utility from time to time. Certain corrections are
mandatory while certain may be over looked by the assessee, if required.
(iii) Assessee
logs in using the User ID and password in the respective module of Central
Excise
(iv) Selects
RET from the main menu and further chooses required activity such as e-filing/
amending/Revise return as the case may be and upload the return.
(v) Returns uploaded through this procedure are
validated by the ACES before acceptance into the system which may take up to
one business day. Assesse can track the status of the return by selecting the
appropriate option in the RET sub menu. The status will appear as “uploaded”
meaning under process by ACES, “Filed” meaning successfully accepted by the
system or “Rejected” meaning the ACES has rejected the return due to validation
error. The rejected returns can be resubmitted after corrections.
(vi) Returns
can also be prepared and filed on line by selecting the appropriate option
under RET module after logging into the ACES.
(vii) All validations are thrown out during
preparation of return in this mode and the status of the return filed using the
online mode is instantaneously shown by ACES.
(viii)
Once the Central Excise returns are filed online in ACES or uploaded to
the system using the off-line utility, the same can not be modified or
cancelled by the assessee.
(ix) Self-assessed CE returns after scrutiny by the
competent officer may result into modification which can be viewed by the
assessee online as ‘Reviewed’ return.
DIGITAL SIGNATURES
The ACES
application is designed to accept digitally signed documents. However, in the
beginning this functionality is not going to be activated. Pending its
activation the electronic returns will be filed into ACES without digital
signatures. Hence, wherever the returns are submitted through ACES there will
not be any requirement to submit signed hard copy separately.
SYSTEM REQUIREMENTS
FOR ACES:
To use ACES following systems requirements
are prescribed:
HELP DESK
In case of any difficulty in accessing or using the ACES Application,
assessees can seek help of the ACES Service Desk by sending e-mail to aces.servicedesk@icegate.gov.in
or calling up national toll free number 1800 425 4251 on any working day from
Monday to Friday between 9 AM and 6 PM.
3. In
order to sensitise the assessees about the new application and to help the
assessees learn the application of ACES, or in case of any difficulties Shri R.G.Baliga,Supdt. (Tech)/ Shri.
L.S.Vishindasani, Inspr. (Computer) may be contacted on Telephone No’s 25800617 & 25823686
for necessary guidance.
4. The date of roll out
of ACES in the Commissionerate will
be announced separately.
5. All the Trade Associations are requested
to bring the contents of this Trade Notice to the attention of their members in
particular and trade in general, for information and necessary action.
Sd/-
(A.N.SHARMA)
COMMISSIONER
CENTRAL EXCISE : MUMBAI III
F. No. V.Gen(30)101/M.III/09
Thane, the 13th
Nov, 2009
Copy to: All Trade
Associations as per mailing list / Member of RAC (OS) & SSI
by name /All Chambers of Commerce / Press
Information Bureau.
All Additional
/ Joint Commissioners / All Divisional Assistant
Commissioners (with 10 spare
copies) / Assistant Commissioner (Audit)
/ P.R.O.(Notice Board) for
information and necessary action.
Chief
Commissioner’s Office, Central Excise Mumbai Zone – II.