Electronic Excise – Procedure for electronic filing of Excise and ST returns and for electronic payment of excise duty and service tax – CBEC issues instructions
DG (Systems) has prepared comprehensive instructions outlining the procedure for electronic filing of excise and service tax returns and electronic payment of taxes under ACES.
The said instructions outline the registration process for new assessees, existing assessees, non – assessees and for Large Taxpayers Unit assessees, steps for preparing and filing of return, using of XML Schema for filing dealers' return, procedure for obtaining acknowledgement of E-filed return, procedure for E-payment etc. It is requested to sensitise concerned officers and trade and industry regarding the instructions.
As a large number of taxpayers would be required to file Excise and Service Tax returns and to pay the taxes electronically, Board has requested the field that trade and industry may be provided all assistance so as to help them in adopting the new procedure.
According to the Board, the assessee has the following benefits:-
1. Reduce Physical Interface with the Department (only if they do not insist on filing manual returns)
2. Save Time
3. Reduce Paper Work
4. Online Registration and Amendment of Registration Details
5. Electronic filing of all documents such as applications for registration, returns [On-line and off-line downloadable versions of ER 1,2,3,4,5,6, Dealer Return, and ST3], claims, permissions and intimations; provisional assessment request, export-related documents, refund request
6. System-generated E-Acknowledgement
7. Online tracking of the status of selected documents
8. Online view facility to see selected documents
9. Internal messaging system on business-related matters
But is the Board ready; are the Commissioners and Ranges ready?
Board says that the major processes of Central Excise and Service Tax - registration, returns, accounting, refunds, dispute resolution, audit, provisional assessment, exports, claims, intimations and permissions, are automated. They are divided into the following modules:
1. Access Control of Users (ACL)
2. Registration (REGN): Registration of assessees of Central Excise & Service Tax including on-line amendment.
3. Returns (RET): Electronic filing of Central Excise & Service Tax Returns
4. CLI: Electronic filing of claims, intimations and permissions by assessees and their processing by the departmental officers
5. Refund (REF): Electronic filing of Refund Claims and their processing
6. Provisional Assessment (PRA): Electronic filing of request for provisional assessment and its processing by the departmental officers.
7. Assessee Running Account
8. Dispute Settlement Resolution (DSR): Show Cause Notices, Personal Hearing Memos, Adjudication Orders, Appellate and related processes.
9. Audit Module
10. Export Module for processing export related documents
Is it going to be a big April joke? The Board seems to be on the top floor and the Range on the ground floor with no lift or staircase between the two.
CBEC Circular No. 919/09/2010-CX, Dated : March 23, 2010