Account Code for Clean Energy Cess and Registration Glitches – TRU Clarifies
Earlier TRU had communicated that the Office of Chief Controller of Accounts had been requested to assign a minor head for payment of this cess both on domestic and imported coal (netizens may refer to paragraph 8 of Circular No. F.No.354/72/2010-TRU., Dated: June 24, 2010) .
Now, based on the suggestion from Office of the Principle Chief Controller of Accounts, TRU clarifies that pending opening of a new Head of Account, the Cess being deposited by assessees may be accounted for under Sub-Head/Minor Head of Accounts Receipt Awaiting Transfer to other Minor Head etc under the Major Head 0038-Union Excise Duty. The reduced accounting code to be quoted for depositing Clean Energy Cess is 00380086 (U.E.D). It is further stated that a s soon as a specific Minor head is received from PCCO's office, the same will be communicated accordingly.
Further, it has been brought to the notice of TRU that ACES application for registration under the Central Excise Rules, 2002 does not provide for "Producer" as a separate class of registrants. In this regard, it has been suggested by the Directorate of Systems that an applicant seeking registration as a "producer" may register through ACES by selecting the category of registration as a "manufacturer". After examining this suggestion, it is clarified by the TRU that an applicant seeking registration as a "producer" shall register through ACES by selecting the category of registration as a "manufacturer".
Also, in order to integrate the monthly return form viz., FORM-I of the clean energy cess with systems format, the same has been changed as suggested by the Directorate of Systems, vide Notification No.7/2010 - Clean Energy Cess, dated September 8, 2010. Rule 11 of the Clean Energy Cess Rules is also modified through this notification so as to align it with the payment date. According to the amended rule, the return is due by the 10th day of the second month , following the month in which removals were made. For example, the Return for the month of July 2010 shall be due by the 10th of September, 2010.
TRU Letter F.No.354/72/2010-TRU., Dated: September 8, 2010