Documente Academic
Documente Profesional
Documente Cultură
existing in SACER/SAPS database. The assessee has to choose the user name on first
Login.
The existing statutory registration number (assessee code) will remain the same. Assessee
is required to only click at Register with ACES which will enable him to be recognized
by ACES as a user.
If assessee has not received the email, he should contact jurisdictional Range Officer or
AC/DC with details of a valid email ID for getting a fresh TPIN number.
Registration of new user - You need to click on Click here to Register with ACES link
on the login page and submit the form Registration with ACES.
You have to select a user name and furnishing credentials like e-mail id, Unit Name,
Designation and Phone Number. System checks for availability of the chosen User ID.
The system will then generate a password and send it by e-mail, which can be used for
logging into the system (This is not a statutory registration required under Central Excise
or Service Tax Laws, but registration only with the ACES application).
1.2-2 User-ID and password
User-name (User ID) once selected cannot be changed, but password can be changed.
You can change your password anytime using Change Password feature within ACES
application. On first Login, user will be compelled to change the password and choose a
new password, a hint question and answer.
User name cannot be changed but password can be changed anytime.
User-name or password should be kept secret - Sharing user-name or password is not a
good practice as it is confidential data. It is strongly advised not to share your User ID or
password to others for security issues. In case of sharing these credentials, the assessee
will be the whole sole responsible and liable if any thing goes wrong.
Mails and alerts from ACES - Before filing a registration form all communications will
be sent to the email ID mentioned during the registration with ACES. Later
communications will be sent to the Email ID mentioned in the statutory form
(A1/A2/A3/ST1).
More than one e-mail IDs - While filling the A1, A2 or A3 registration form you can
mention the emails at pages 1 and 3 but email will be sent only on the email ID
mentioned at page 1.
Change e-mail ID for correspondence - You can change your email ID by amending
your registration or you can approach your Range Officer to get your email ID changed.
1.2-3 TPIN
For the existing assessees, whose data is migrated from SACER/SAPS into ACES, the
system generates a TPIN (Temporary Personal Identification Number) and password for
initial access to the application. The format of TPIN is t+9 digit number (e.g.
t012345678). A message with details for accessing ACES is sent to the email ID
Next in the filter bar type print.printer_PostScript. This filters out all but
the entries that start with this string.
Find the entry print.printer_PostScript/default.print_paper_height, double
click it and change the value to 279.40.
Next find print.printer_PostScript/default.print_paper_name, and change
this entry to Letter.
Finally find print.printer_PostScript/default.print_paper_width and change
it to read 215.90.- Close FireFox and re-open.
Unable to submit return Some times, you are unable to file return, as when you click on
Submit button, no action seems to be taken place, and error is shown on page. This is an
internet browser settings specific issue, where some features of browser which are
necessary for application are not enabled. Follow the following steps and try to submit
the form again:Open an Internet Explorer window and go to Tools - Internet Options.
Click on the Security Tab. Change the Security level by moving the slider
to Medium-High setting > Click Ok tab
Open a new browser window and again try to upload the file.
1.2-6 Help of service desk
In case of any difficulty in accessing or using the ACES application, Assessees can seek
help of the ACES Service Desk. You can contact ACES Service Desk by sending email
to Service Desk or calling up national toll-free number given in ACES homepage at Help
Section.
1.2-7 Minimum systems requirement to use ACES application
The minimum systems requirement to use ACES application is following:Processor:- Intel Pentium III or higher
RAM:- 256 MB or higher
HDD:- 80GB or more
Web Browser:- Internet Explorer (I.E.) 6.0 or above, Netscape 6.2 or above
MS Excel 2003 or above
Sound card with speakers for LMS (required only if you want to learn using
LMS)
No digital signature - At present facility of digital signature has been disabled.
1.3 Registration of new assessee
ACES system has a two step process for New Registrations a. First step is user registers with the ACES software online after selecting
applicable Central Excise Portal or Service Tax Portal from the website
www.aces.gov.in to become an ACES user (as explained above)
b. Second step is the user fills up appropriate registration form and becomes an
assessee.
Registration with ACES application and registration with Central Excise or Service
Tax department are different - To transact business online under ACES, all users have to
first register with ACES. This registration is not a statutory registration as envisaged in
Central Excise or Service Tax Act but only a registration with the system. To register
with the Central Excise or Service Tax department, assessee is required to submit
statutory registration form such as A1, A2, A3, ST1 etc. online, to become assessee.
1.3-1 Selection of appropriate form for registration as assessee
Once you successfully login into the ACES application by using user ID and password,
the homepage displays the different statutory forms i.e. A1, A2, A3, Declaration and Non
Assessee or ST1 for Service Tax in tabular format mentioned with their category. You
can choose as per the category your business falls under.
In the login screen, select REG -> A1/A2/A3 or ST1 or Declarant select (form) and start
filling the form with the details.
No offline form for registration - There is no offline tool available currently for
registration, through which registration can be filled and uploaded directly to the
database. Form for registration has to be filled online only.
1.3-2 Departmental officer can file Registration forms on behalf of assessee
The range Superintendent can file a Registration on behalf of user if user desires so. The
Superintendent has rights of filing the A1/A2/A3 or ST1 and Non Assessee forms. If user
is not able to file the registration through the Assessee interface, then user can contact the
range officer for filing the registration on behalf of user.
1.3-3 Details required for filling registration application
Some of the details you should have are
PAN
Details of authorised signatories and all partners/directors/trustees etc.
Details of Bank account numbers
Details of registration numbers under Companies Act, Sales Tax Act, IEC
code etc.
Details of goods /raw materials used.
Mandatory fields in the forms - Only those fields marked with asterisk (*) in ACES
application are mandatory fields and the same are to be filled before proceeding further.
Registration without PAN - Though ACES has a PAN based registration process, if an
assessee does not have PAN, he can still register with a Temporary Registration Number.
Selection of Commissionerate/Division and Range in respective dropdown menu Once you identify the Commissionerate name and select it, you can select the
Division/Range from the list of Divisions/ranges which is fetched by the system when the
page gets refreshed.
1.3-4 Selection of the category of Taxable Service
To select the services for which you want to register, in ST1 form, click on the Search
button with the magnifying glass. A list of services will be displayed in which the
checkboxes on the left of the required services can be ticked to select them.
Add/delete Services - In case where the activities undertaken by the user falls under
different categories, he can select all the relevant services from the search list and add it
to the relevant column. After adding, if he wants to delete any services selected, he can
delete selecting its check box and then pressing Delete button.
Next and save buttons - If there are more than one page in the form say A1 Form, then
Next button is used to navigate to next page. In case of single page Form, Save button
allows user to go to confirmation page.
1.3-5 Modifying the page of the form before submission
You can make changes in the previous pages. In case of multi page forms, you can
navigate through Previous button and can make changes. You can also click on Modify
button on the confirmation page, which will take you to the first page of the form to
modify the contents.
Difference between SAVE and SUBMIT buttons - Clicking on the Save button makes
the system display the confirmation screen where user can verify the details already
entered by him in all previous pages before submission and change if required. Clicking
on the Submit button users request gets submitted for further processing and takes the
user to acknowledgement page.
No provision to save the Registration details while filing the A1/A2/A3 or Declarant
forms - The Registration details cannot be expressly saved midway/partially by the user
while filing. However, the details of data already entered in the various screens of the
form will be made available for further correction to the user (provided he has not
pressed the CANCEL button) if there is a sudden disconnection midway. After
submission of the form online, the user can see/take a printout of the submitted
application. No corrections are possible after submission.
1.3-6 Enclosures to be furnished along with the registration form
There is no need to furnish any enclosures while filing the registration form online.
However, in the case of Service Tax certain documents as mentioned in the system
generated acknowledgement are required to be submitted within the stipulated time with
the Superintendent.
1.3-7 Acknowledgement for registration
After successful submission of the form, an acknowledgement appears which confirms
the submission. A unique number appears on this page which is the Registration Number
and can be noted for future references.
1.3-8 Coding of registration number
Registration number is of 15 digits.
In ACES, the registration structure will be as follows First 10 digits PAN, 11-12 digit EM/ED/SD, 13-15 digit - Alpha-Numeric.
Earlier (existing) registration numbering is as follows - First 10 digits PAN, 11th and
12th digits - XM for Manufacturers, XD for dealers (Central Excise) and ST for service
tax. Last three digits are serial numbers (in case of multi-unit registrations).
1.3-9 Processing of Registration Form in the department
After the successful submission of the form on ACES, the application Form goes to
AC/DC (having the range of assessee in his jurisdiction) in case of Central Excise and to
Superintendent (Range) in the case of Service Tax for Generation of Registration
Certificate (RC).
There is no need to submit hard copy of application form in case you have been able to
successfully submit the registration form online in the case of Central Excise. In the case
of Service Tax, supporting documents may have to be submitted as indicated in the
acknowledgement.
No need to send form again if you have indicated wrong jurisdiction of office If by
mistake, you have selected wrong jurisdictions in the form, there is no need to file A1
form again. (In fact, you are not allowed to file again by the system.). There is a
provision in ACES where Assistant Commissioner (AC) or Deputy Commissioner (DC)
will re-assign your application to correct jurisdiction. You can contact the jurisdictional
officer if required.
Physical verification for excise registration but not in case of service tax - After
generation of Registration Certificate, the application is sent to the jurisdictional Range
Officer (Superintendent) for physical verification of the premises in the case of Central
Excise. The Range Officer will choose a date for the verification and the same will be
intimated through email to the assessee. On completion of the verification, a report will
be filed by the Range officer in the system which will then be approved by the AC/DC.
In the case of Service Tax, post verification is not mandatory and Registration Certificate
will be generated after document verification.
Registration Certificate in ACES - The jurisdictional Deputy Commissioner/Assistant
Commissioner generates the Registration Certificate after viewing the particulars in the
application. The registration certificate will be duly signed and sent to the assessee in the
mode as selected in the application. After Post Verification is completed, the Registration
Certificate can be viewed under the REG menu by the assessee.
Intimation of registration - An intimation of issuing of Registration Certificate will be
sent through e-mail and the same can then be viewed under REG menu.
Time limit to get the registration Certificate - After Submission of Registration Form,
Departmental Officer will issue the Registration Certificate in a couple of working days,
if otherwise found complete.
No access ACES once you have surrendered Registration - You will not be able to
login to the ACES application once Registration has been surrendered.
1.3-13 Registration as non-assessee
A non-assessee can fill registration form himself or a designated Range Officer can
generate Non-Assessee Code. There is no approval required in this process, hence no
certificate will be issued by the Department. Once form is submitted, a Non-Assessee
code is generated by the system. This code can be used to transact with the department
and for making payment through the bank.
1.4 e-filing of returns
Registration is one time affair but assessee has to file return periodically. E-filing of
return is mandatory w.e.f. 1-4-2010 in case of assessees whose payment of service tax or
excise duty (either in cash or through Cenvat credit) was more than Rs 10 lakhs in
previous year.
Assessees registered with ACES application and with department (Central Excise/Service
Tax) can access the online facility to file returns that match their profile (ER-1 / ER-2/
ER-3 / ER-4 / ER-5 / ER-6 / Dealer return or ST-3) and submit the same to the system.
Filing of return online or offline - You can file your returns online after logging into
ACES using your user-ID and password. You can also prepare your return off-line using
Excel Downloadable Utility and then upload the XML file so generated.
1.4-1 e-filing the return on-line
After logging into the ACES system, click on the RET module displayed in the menu
item at home page. Select File return option. Sub-menu for different types of returns
namely, ER-1, ER-2, ER-3, ER-4, ER-5, ER-6,Dealer return or ST-3 will be displayed.
Select the required option. Navigation path is Login as Assessee --> RET --> File Returns
--> ER-1 or Login as Assessee --> RET --> Fill ST-3 --> .
After filling all the details, in the last page click on SAVE button. A confirmation view
screen will display the return in its entirety. Verify for the correctness of details entered.
Once it is confirmed that the entered details are in order, click on SUBMIT button.
If any modification is required, click on MODIFY button. The first entry screen will be
displayed. Modification can be carried out in all fields. If it is desired that the details are
to be entered afresh click on CANCEL button.
Saving return half-way in case of disruption - In case of Central Excise Returns (ER-1),
the return will get partially saved in case of disconnection (there is no explicit save button
for partial save). The return partially saved can be retrieved and completed using
Complete return available in RET menu.
In case of ST-3, there is a provision to save the return explicitly (before submission). The
returns can be completed partially/fully using Amend return option in RET menu.
1.4-2 Navigating between fields/pages on the screen
If the assessee is paying through Account Current he has to enter the Challan No., Date
and BSR Code which are mandatory fields. If the assessee has an opening balance in that
case he will have to mention the previous Challan details.
Entering multiple Challans in ER-1/ ER-3 - Multiple Challans can be entered in the last
section (Challan Details) of ER-1/ ER-3.
1.4-7 Error messages while filing return online
Error messages are categorized into two categories: Show stopper and Warning.
(i) Show stoppers: These are major errors and you cannot proceed without
correcting them e.g. Mandatory field such as month of the return is left blank or
when CETSH entered is wrong.
(ii) Warnings : These are minor errors. If you are sure that the entered data is
correct, you can proceed with these errors. For example, calculated duty payable not
matching with the duty payable as mentioned in the return.
Comments in red at the top of the confirmation page for the return - The comments in
red at the top of the confirmation page shows the errors found in the Return. These issues
can be corrected by assessee by modifying the return details before submission.
What if assessee is not able to correct the issues as highlighted in red in the last page of
the return - If you do not correct the issues marked in red, then these returns with errors
like Challan Number mentioned does not exist in the database or Provisional Assessment
Order No. is not valid etc. are marked for Review & Correction process. Such returns
(ER-1, ER-2 and ER-3 only) are marked to Range Superintendent, who will review the
return and correct the errors found in the return after due consultation with you
(assessee).
1.4-8 Dealer cannot submit revised return
If the dealer has already submitted the return for the mentioned month and year, he will
not be able to submit the return again for the same month and year.
1.4-9 Checking of filed return
In ACES you can view and verify the return submitted by you using RET--> List
Original Return (in case of Central Excise) and RET--> View ST-3 (in case of Service
Tax).
1.4-10 Amending ER-5 return
You can amend your ER-5 return through RET --> Amend Returns --> ER5. You can
amend ER-5 return multiple times latest by 30th November of current financial year for
which ER-5 return was filed.
1.4-11 Amending saved ST-3 Return before submission
You can access saved ST-3 Return for amendment by clicking on Amend ST-3 option of
Fill ST-3 submenu under RET menu. Once ST-3 Return is submitted in ACES, the return
cannot be amended.
1.4-12 Submitting revised return under service tax
You can revise your ST-3 return once within 90 days after filing the original return, by
clicking on Revise ST-3 option of Fill ST-3 submenu under RET menu.
1.4-13 Acknowledgement of return filed
On the successful submission of a return, an acknowledgement with a number in the
format registration number_Type of return_Month and Year of the return will be shown.
For example, for the ER-1 return filed for the month of December, 2009 by an assessee
having
registration
no.
AAABC7865HXM001,
the
number
AAABC7865HXM001_ER1_122009 is generated as acknowledgement. This number
becomes a reference number (Source Document number) for subsequent correspondences
with the department in respect of the return.
1.4-14 Issue relating to standard unit of quantity
So far, the response to e-filing of return was lukewarm and hence there are few reports
from actual users. One major difficulty reported relates to standard unit of quantity as
given in Central Excise Tariff.
Third column of tariff is Unit which is unit of measure. The unit of measure is indicated
by abbreviations. Some abbreviations are as follows cc Cubic Centimetre, cm
Centimeter(s), g - gram(s), g/cm3 Gram per cubic centimeter, l litre, m metre, mt Metric
Tonne, t Tonne, Tu Thousand in number, u Number, Vol. Volume, W- Watt.
In many cases, these standard units are not used by trade. In some cases, these are
impractical e.g. lubricating oil in Kgs not liters, Adhesive tape and plastic articles in Kgs
not Nos. Even furniture and toys are to be indicated in Kgs and not Numbers.
It is reported that the e-return is accepted only if these standard units are used. This will
create problems in cases where unit as used by the assessee in records and business is
different from the unit as per Tariff.
It seems assessee will have to convert his stock and production figures to standard units
by using some ad hoc formula, after informing department.
1.5 Filing return offline
In addition to filing returns online (as discussed above), there is facility to prepare return
offline, check it and then submit the return. Assessee can file his returns online by filling
up the web-form or by using downloadable utility available in ACES website.
Downloadable utility is an offline utility which can be downloaded, filled off-line and
submitted on-line. The generated XML file should be uploaded into ACES.
Download utility every time - It is advisable that you download the latest version of
utility from the ACES website before filling the same.
3. Generate XML- There is "Validate Return and Submit" button on last sheet
"Challan" for validating all the entries in your return. If you click on this button,
Utility will validate all the sheets one by one and also perform inter-sheet
validations. After validation, an XML will be generated. In case there is some
error identified on some sheet, the utility will prompt you about the same and lead
you to the respective sheet(s).
4. Both files are saved in the same folder of your system where E-filing Utility is
placed/ saved (while downloading the e-filing utility).
5. Upload XML file to ACES application - For uploading the XML generated by the
E-filing Utility, login to ACES application and access menu option to upload
generated XML file of Return. On Upload screen provide the required
information and browse to select the relevant XML file and submit the form.
1.5-5 Filing NIL return in offline utility
There is an Option for NIL Return in the first sheet. In case you are filing a NIL Return
then change this option to "Yes". On selection Yes, utility will ask you to freeze the
option and then delete all the sheets that are not applicable.
1.5-6 Offline utility for an LTU assessee
There is an Option for LTU in the first sheet. If you are filing return as LTU (Large Tax
Paying Unit) then change/ check/ tick the "Yes" option.
1.5-7 Filling up ER-1 return using offline utility
You can fill up your ER-1 return in the following manner:
Using for present or past months - You can use ER-1 Excel Utility for filing the return
of Present or Past months.
Fill mandatory fields - All the Fields marked with asterisk (*) are mandatory. You have
to provide data for these fields. If mandatory field is left empty, then Utility will not
allow you to proceed further for generating XML.
No data in grey cell - You are not allowed to enter data in the Grey Cells.
Use correct form of data - Data provided must be in correct format, otherwise Utility will
not allow you to proceed further for generating XML.
10 digit alphanumeric premise code - Please ensure that you enter 10 characters
premises code. System does not allow less than or more than 10 characters code. This
code can be alphanumeric (all numeric, all alphabetic or alphanumeric). The structure of
10 characters premises code is [Location Code of 6 characters + 4 alphanumeric
characters]. User can check the premises code through RET---> Fill ST-3 --> Fill (Check
premises code here).
Moving through the cells - After you have reached the desired cell, you can click on the
tab keyboard button. On clicking tab, utility will take you to the next cell of the section
for data entry.
Moving through the sheet - After you have filled the data in a sheet you can move to the
next sheet by clicking the "Next" button. On clicking this button utility will validate all
the entries on the sheet and lead you to the next sheet if the data is filled properly on the
sheet. In case there is some error in your sheet, the utility will prompt you the error
messages and will not allow to proceed till these errors are corrected.
Adding new rows - (i) Sections such as DETAILS OF THE MANUFACTURE,
CLEARANCE AND DUTY PAYABLE allow you to enter as much data in a tabular
form. You can Click on "Add Row" to add more rows (ii) To add more than one row you
must fill data in the mandatory fields of the previous row (iii) If you have added a new
row then Utility will add new "Payable" sheet for filling the details of duty payable.
Delete Last row - Rows that has been added in section DETAILS OF RECEIPT AND
CONSUMPTION OF PRINCIPAL INPUTS can be removed by clicking the button
"Delete Last Row". If you have deleted a row then respective Payable sheet will also get
deleted. For example, if you have deleted second row then Payable (2) sheet will also be
deleted. - Note - While filling tabular data, you must fill the mandatory fields in the
added rows also, otherwise Utility will not allow you to proceed further for generating
XML.
Filling data for Return" sheet: - (i) Return Period: Enter the month and Year for which
you are filing the return (ii) Registration details: Enter registration number and name and
ensure that it is correct.
Details of manufacture and clearance and duty payable - (i) Provide the details like
CETSH, Unit of quantity etc. (ii) Please select the value for field CETSH No. from the
dropdown very carefully. As you select the CETSH in the first row, the Utility will ask
you to freeze the option and add new sheet for filling details of "Duty Payable". The
option once frozen cannot be changed (iii) There is provision for adding new row in
clearance details. For adding new row fill all the details in previous row and click on Add
Row button. The utility will add new Payable sheet for every CETSH entered on Return
sheet.
Filling data for "Payable" sheet - Enter the details of duty payable like Duty Head,
Notification Details, Rate of duty, Duty payable and Provisional Assessment Number (if
any).
Filling data for Paid sheet - (i) CLEARANCE DETAILS OF INTER UNIT TRANSFER
UNDER SUBRULE(1) OF RULE 12BB and RECEIPT DETAILS OF
INTERMEDIATE GOODS RECEIVED FROM OTHER PREMISES UNDER
SUBRULE(1) OF RULE 12BB: These details are applicable for LTU users only (ii)
DETAILS OF DUTY PAID ON EXCISABLE GOODS: Enter the details of duty paid on
excisable goods. Note that only those duty heads allowed here which are declared in
Payable sheets (iii) ABSTRACT OF ACCOUNT-CURRENT (CASH PAYMENT)- All
the fields are self-explanatory. Provide the details of cash payment made during the
month.
Filling data on CENVAT sheet - All the fields are self-explanatory. This is the sheet to
enter the details of CENVAT credit taken and utilized during the month of filing the
return.
Other-Payments" Sheet - If some other payments were made during the month then
provide the details on this sheet . The payment type may be "ARREARS", "INTEREST"
and "MISCELLANEOUS". Please select the value for field Payment in section ARREAR
very carefully. As you select the option, the Utility will ask you to freeze the option and
add new sheet for filling duty head wise breakup of Arrears. The option once frozen
cannot be changed. If there is no payment made then you can leave this sheet blank and
proceed to the next sheet.
ARREAR" sheets - This sheet is added by the utility if Arrear payments details are filled
on the sheet "Other-Payment". Please provide the duty head wise breakup of payments
made for arrears. There is provision for adding new row in Duty head wise breakup. For
adding new row fill all the details in previous row and click on Add Row button.
"Challan" sheet - (i) You can enter the details of challan, Invoice numbers, transfer
challan details (if any), date and place. There is column for entering Remarks also which
is optional. (ii) After filling all the sheets, click on the button "Validate Return & Submit"
to generate XML of your Return.
1.5-8 Generating XML file after filling the sheets in the offline utility
Once all relevant fields of the sheet have been filled up, clicking on "Validate Return and
Submit" button will again validate all the sheets and XML will be generated if data is
found OK.
After generating the XML, the Utility will prompt you the name and location of the files
saved The name of the XML file that has been generated by the system will be the
Registration Number_Date_StampTime.xml e.g.
AAABC7865HXM001_131200834021PM.xml or AAGPI2894EXD001_24-Jun0910603PM.xml
1.5-9 Uploading the offline return
You can browse and upload offline return (XML file) by logging into ACES with your
user-ID and password and navigating in the ACES website in the following manner RET--> eFiling for Returns -->Upload File (In case of ER-1/ER-2/ER-3 return) or RET-> eFiling-->Upload File (In case of ST-3)
1.5-10 Status of returns
Status of returns implies the status of offline returns uploaded into the system. Status of
returns submitted through offline utility can be either Uploaded or Filed or Rejected. You
can view the status of your return submitted using offline utility through: RET--> eFiling
for Returns--> View Status (In case of CE) or RET--> eFiling --> View Status (In case of
ST)
homepage. By clicking Please click here hyperlink in this page you will be taken to epayment gateway through which you can make e-payment.
The e-Payment link on ACES website only redirects the users to NSDL website to make
e-payments and is only a facility provided for the ease of the assessee. In case any issues
with the NSDL website, you have to contact the respective helpdesk mentioned in the
concerned NSDL website.
1.7 Other facilities on ACES
Following other facilities are supposed to be available on ACES. We have to see whether
and how these function.
Claims, Intimations, permissions (a) Permission for multiple invoices, intimation usage,
cancellation & authorized issuer of invoices (b) Application for Remission of Duty (c)
Application for permission to pay duty and remove final products from job workers
premises (d) Application for availing the benefit of SSI exemption (e) Application for
Transfer of CENVAT Credit (f) Application for Permission to remove semi-finished
goods for certain purposes (g) Record Maintenance (h) Account of Removal (i)
Application of Procurement of Excisable Goods at Concessional Rate of Duty (j)
Intimation for monthly return for removal of Goods at Concessional rate of duty (k)
Intimation regarding receipt of imported goods at Concessional rate of duty (l)
Application for permission to remove excisable goods for carrying out tests.
Provisional Assessment (a) Facility to file Provisional Assessment requests online by
assesses (b) Order for provisional assessment issued online by department (c) Facility to
file Provisional Assessment extension requests online by Assesses (d) Provisional
Assessment finalization order issued online (e) Details of B 1 bond captured into ACES.
Dispute Resolution (a) Online issue of Show Cause Notice (SCN) by Department (b)
Facilitates assessee to file reply online (c) Intimation for date of Personal Hearing is sent
online (d) Online issue of Order in Originals and Commissioner Appeal Orders by
Department (e) Facility to assessee to file appeal online with Commissioner Appeals.
Refunds (a) Facility for assessee to file refund claims online (b) Online issue of notices
by Department (c) Online reply to notices by Assesses (d) Passing of Refund Orders
online by Department (e) Filing appeals online with Commissioner (Appeals) if assessee
is aggrieved.
Exports (a) Online filing of documents for various categories of exporters like merchant
exporter, manufacturer exporter, EOU and Export warehouse (b) Bond details captured
online and Debit and credit entries of Bond automated (c) Online filing of AREI, ARE2,
Nepal invoice, CT1, CT2, CT3, Procurement Certificate etc. (d) End to End Export cycle
- From procurement to warehousing-export is covered (e) Interface with ICES Customs
for receiving proof of exports online.