ACES Mess - Woes of an Assessee - Low Priority for Helpdesk?

By Vijay Kumar

WE received this mail from a worried assesse.

"The service tax return for the period July 2012 - September 12 was due for filing on or before 30 April 2013 vide Order No.02/2013-Service Tax dated 12 April 2013. Accordingly, we have filed the service tax return for the period July 12 - Sept 12 on 30 April 2013. After filing the service tax return, the complete set of return was not available as per the below instructions:

Xxx After uploading the return to ACES, the status of the return can be checked under RET-> e-Filing -> View XML Status and the filed return can be viewed under 'View Original ST3' and 'View ST3' options in the RET module" of ACES after a few days (the exact date to be announced later).

However, the system has generated the acknowledgment upon acceptance of the return, which were available from RET -> Print Acknowledgement Receipt. The acknowledgment generated through system is reproduced as below.

The XML file for the Form-ST3 (Return under Section 70 of the Finance Act, 1994) for the year 2012, Jul-Sep has been UPLOADED successfully. The status of the XML UPLOAD can be viewed after one business day through the RET->eFiling->View XML status option . If the status is FILED, it would mean successful filing of the Return. Then, the Return can be viewed anytime through the RET->View Original ST3 option. The Return can be revised for making good errors, if any, or for any other change ONCE, within 90 days from the date of filing. i.e., on or before 29/07/2013.

Date : 30/04/2013
Assessee Name : XYZ
Assessee Registration Number : AAACA8696JST001
Commissionerate : PUNE
Division : SERVICE TAX DIVISION
Range : SERVICE TAX GROUP-I
Filed By : Self

Due to some clerical errors, we were required to revise the service tax return. However, based upon the acknowledgment we undertake to revise the return on the last date as specified in the acknowledgment i.e. on 29 July 2013. The mysterious result comes out upon uploading the XML file on the ACES website:

The Return cannot be revised, either it is not filed, or it is beyond the allowed period (90 days) of filing return, or it is already revised.

In view of the rejection of return, we have contacted ACES Helpdesk under the impression that helpdesk will turn around quickly on our query. As expected, we received the mail from help desk on the very next day i.e. on 30 July 2013 stating the issue has been escalated to higher ups. Fortunately, the Help desk attendant has sent us the mail trail while responding to our query. It was surprise; the issue has assigned priority as “Low”.

Dear Sir/Madam,

Regarding your complaint, it has been logged and escalated to the application team. Once we receive the solution, we will intimate the same to you.

Your complaint ticket number is IM000000

For further details feel free to call our toll free number 1800 425 425 1

Thanks & Regards

ACES Service Desk
Toll Free Number: 1800 425 4251
E-mail: aces.servicedesk@icegate.gov.in
Website: http://www.aces.gov.in/

Sent: Tuesday, July 30, 2013 8:52 AM
Subject: FW: FW: Revised return - uploading issue...SD00226721

Dear Team,

Ticket number: IM00205975

Ticket Priority: Low

Issue: We are trying to upload revised return for the period July 12 - September 12, the original Service Tax return was filed on 30 April 2013. The acknowledgment generated upon submission of the return states that service tax return can be revised on or before 29 July 2013. Accordingly, we have uploaded revised return, however the system is responding in negative way as "either it is beyond 90 days or it is already revised".

We missed the last bus and now we are helpless, as we may not be able to revise the return for the period July 12 - Sept 12. Although, the law provides 90 days period to revise the return, the system has deprived our benefit to revise return. And no physical filing is accepted.

A day is very precious. In the meanwhile if EA-2000 or even CERA audit takes place, we don't have any option other than to accept a charge of suppression or mis-declaration, as we could not file revised return.

We understands the value of a day, however Help Desk attendants could not, as probably they are not aware about the severity of the provisions and hence the issue has been marked as “Low” Priority.

Why we should be penalized for no mistake on our part? Only because we relied on the acknowledgment generated through system? Or on the part of technical snags in Systems?”