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									The Automation of Central Excise and Service Tax
   ACES Service Tax Module
   Facility to Assessee
   E-Registration
   E-Filing of returns
   E-Payments
   Dispute Resolution
   Refunds
   Help
   Adjustment of Taxes
   Late Fees
   Interest
   Service Tax Module
   Registration
   Returns
   Payment
   Refunds
   Dispute Resolution
   Uniformity of Process across India.
   Assessee can File, Locate , View, Know the Status of
    documents online.
   Online Registration, Amendments and filing of
   Instant e-acknowledgement for Registration,
    Amendments, Payment and returns.
   Reduce Physical Interface with Department
   All these services come free of cost
                Make E Payments File Registration
                             Details and Amendments
                                                          File refund claims
           FileST-3 returns

                                             File Intimations and

                                                                       File Appeals
                                            File export related documents

                              Provisional         Reply to SCN

                     View audit reports
   To transact business on ACES a user has to first
    register himself/herself with ACES through a process
    called „Registration with ACES‟

   The facility for On-line Registration with ACES is
    available for following kind of assessee:
       Existing Assessee
       New Assessee
       Non- Assessee
       LTU Assessee

   The registration number that the assessee will be
    allotted on registration with ACSE will be same as
    the current 15-digit format except with minor
For-PAN based Assessees
 1-10 digits – PAN of the Assessee
 11-12 – “SD” (Service Tax)
 13-15–Systems generated alphanumeric serial
 For non-PAN based Assessees
 1-4 digits -TEMP
 5-10 - Systems generated alpha numeric number
 11-12 – “SD” (Service Tax)
 13-15–Systems generated alphanumeric serial
   Existing Assessee not to take fresh registrations
   Fill ACES Form and submit the same to department.
    (Form at next page).Also send the scanned copy via e
    mail at
   For the Existing Assesses who applied via ACES
    form , the system would generate TPINs (Temporary
    Personal Identification Number) and passwords for
    initial access to the application.
   An email message with details for accessing ACES
    will be sent to the email Id of the Assesses with a
    hyperlink to connect the User Name.
   NAME of Registered Assessee:            _______________________________________
   STC (Service Tax Code/ Registration Code):
   _____________________________________
   1.       Division: (Please tick)       ( I ) ( II ) ( III – Gurgaon ) ( IV - Faridabad )
   2.       Range: (Please mention Range Number) _________________
   3.       Email id:                                           -----____________________________
   4.       Repeat Email id:                                    ____________________________
   5.       Constitution of your Firm:    ____________________________
   (Proprietorship / Partnership / Registered Public Limited Company / Registered Private Limited Company / Registered Trust
    / Society / Co-operative Society / Others)
   6.       Contact Person Name:          ____________________________
   7.       Contact Number:                                     ____________________________
   I,______________________ hereby declare the I am duly authorized by M/s -------------------______________________ to sign thi s
    declaration and the contents of this declaration are true and correct.
   (Signature)
   Name: _______________________
   Designation:__________________
   Date:________________________
   To (Please send to the concerned jurisdictional Division)
   Or
   (
   Or
   Or
   The hyperlink generated via system will open the
    screen as below:

    Now assessee can login into ACES
   Note-1: Assessee should also check “Spam” or “Bulk
    Mail” if the mail could not be traced in Inbox.
   Note-2: In case of further difficulty, the Assessee
    should contact the Range SP for early resolution
   Note-3: The assessee can change his password at any
    point of time however user ID once selected can not
    be changed.
Email Id of the User for future correspondence from ACES
   Applicable to persons such as:
   Merchant Exporters
   Persons other than Registered Assessees who wish
    to file refund claims
   Co-noticees in Departmental proceedings
   Persons who have failed to obtain Service Tax
    registration and against whom the Department has
    initiated proceedings
   Persons who are required to tender any payment to
    the Dept under the ST Act/Rules.
   Procedure for registration same as in case of new
    assessee except that fill in the Non-assessee form
    instead of Form ST-1.
   Mandatory to have Non-Assessee Code for making
    payments through banks
   Non-Assessee Codes to be passed on to banks
    through NSDL for enabling the person to make the
   Non-Assessee Code not a statutory registration but
    required to recognise as an User of ACES
   Code can be generated by the Non-Assessee or by
    Departmental Officer by filling-in a form
   PAN or Non-PAN based assessee but for refunds
   The consent form to be submitted manually by the
    New LTU assessees to the jurisdictional LTU office
    which will be processed off line
   The approved consent form to be uploaded by the
    competent officer of the Group LTU (GLTU) into
   a suitable intimation automatically sent by the ACES
    to the existing jurisdictional Commissionerate.
   For existing LTU assessees, the process of
    registration same as for the existing assessee.
(1)The assessee have also been given option to view
  the ST-1 and ST-2 via this online process. Every time
  the assessee update the Registration Form, the
  updated application for Registration or the updated
  Registration Certificate provided it is updated by
  department officials.
(1)   Earlier the assessee had the option to surrender the
      ST-2 via submitting the self attested ST-2 with the
      returns for the relevant period.
(2)   However with the introduction of Automation, the
      assessee need to surrender the ST-2 via online
      process only. The assessee who do not have online
      link will apply for TPIN, and once the account is
      open the assessee will surrender his ST-2 with the
      supporting document in the form of original ST-2
      and the Service tax return for the last 3 years.
Learning Management Software abbreviated as LMS
is self learning software developed in flash.
The software demonstrates to use various
functionalities across ACES application.
The software is accessible through Help section of
ACES homepage.
The user need to have flash player installed at your
computer along with speakers before using the same.
   In case the assessee forgot his password , he can re-
    generate the password under the password recovery
   In this case, the assessee need to answer the hint
    question which he filled at the time of generating the
    online profile.
   Once the question is answered, the new system
    password will be sent to assessee at his mail ID,
    which he mentioned in the TPIN Form.
   The said password can be changed by the assessee
    and he can select a new password.
   The Blocking message appears when user is not
    entering his/her username or password correctly or
    has forgotten the correct credentials.
   The user ID or password can be tried maximum up to
    5 times. If it crosses the maximum limit, the
    password will be blocked and assessee need to
    request for the new password from department.
   The new password can be requested only via manual
    process via writing a covering letter to the Range
    Officer with the copy of TPIN letter filed earlier.
    Upon regeneration user will receive an auto-email
    with correct credentials.
   The need to maintain the user id and password for
    Central Excise and Service Tax application
    separately. But same email ID can be used for both
    the applications.
   While filing the application for TPIN, the assessee
    must mention single E mail ID where the user ID and
    Password need to be sent. The multiple ID mentioned
    will not suffice the purpose and E mail from
    department will be sent only on the first e mail id
    mentioned in the TPIN form.
   The current session time out is 30 minutes. If system
    is idle for 30 minutes and there is no transactions
    between the pages, you will have to login again into
   The two facilities being offered by the department for
    filing of Return
   On-line Filing of Self-Assessed Returns
   Off-line Downloadable Utilities Available at ACES
   CBEC has issued Notification No. 04/2010-Central
    Excise (N.T.) and Notification No. 01/2010-Service
    Tax, both dated 19th Feb, 2010, making e-filing of
    Central Excise Returns (ER-1 and ER-3) and Service
    Tax Return (ST-3) mandatory for assessees with
    effect from 1st April, 2010.
   Notification No 04/2010-CE (N.T.) dated 19.02.2010
    makes it mandatory for assessees who have paid total
    duty of rupees ten lakhs or more including the
    amount of duty paid by utilization of CENVAT credit
    in the preceding financial year to file the monthly or
    quarterly return, electronically.
   Similarly, Notification No. 01/2010-ST dated
    19.02.2010 makes it mandatory for assessees who
    have paid total Service Tax of rupees ten lakhs or
    more including the amount of tax paid by utilization
    of CENVAT credit in the preceding financial year to
    file the half-yearly return (ST-3), electronically under
    sub-rule (2) of Rule 7 of the Service Tax Rules, 1994
    and deposit the service Tax liable to be paid,
    electronically, through internet banking under sub-
    rule (2) of Rule 6 of the Service Tax Rules, 1994.
   CBEC has issued a Circular No. 919/09/2010-CX
    dated 23rd March 2010 on the procedure for
    Electronic filing of Central Excise and Service Tax
    Returns and for Electronic Payment of Excise Duty
    and Service Tax.
   The said circular clarifies about the procedure for
    registration, returns and payment of taxes.
   Select Return Module -> Fill ST-3 -> Fill
   Premises code of the assessee will appear with
    hyperlink provided for premises code.
   Click on the hyperlink to prepare the ST-3 Return
   In the Form ST-3, assessee‟s details, his jurisdiction
    and details of taxable services are auto-populated.
   Select the F/Y, Six month period and type of Return
    from the dropdown box carefully.
   For the ‟Single Return‟ option, „YES‟ is a auto-
    populated. In case of multiple premises, change it
    No” otherwise the assessee will not be able to file
    the return of other premises during that period.
   While filling up ST-3, any new service can be added
    by simply clicking the “Add” button and selecting the
    desirable service.
   In the similar manner, any existing service can be
    deleted by selecting the checkbox provided against it
    and clicking the Delete button.
   Form ST-1 will be automatically amended for the
    services so added or deleted during filing of Return.
    There is no need to make the separate changes in ST-
   The details of each taxable service to be filled up
    separately. Once the details of first taxable service
    have been filled up completely, next service
    appearing in the list of taxable service will
    automatically appear.
   Challan details to be filled up month-wise. In case
    there are more than one challan during a particular
    month, they should be separated by comma.
   After the return has been completed in all the respect,
    click on the “Save” button.
   Confirmation page of ST-3 Return will appear with a
    list of issues requiring correction in “Red Colour”
   To amend, click “Modify” button. The return can be
    submitted even without the modification of issues
    marked as Red.
   The return will be saved in database on clicking the
    “Saved” button.
   The saved return can be viewed at any time in future
    before it is submitted, by selecting Return Module ->
    View Original ST-3
   To submit the ST-3 Return to the department, press
    “Submit” button.
   Confirmation will appear for successful submission
    of ST-3 Return displaying the Unique No. for such
   Return can be filed offline by downloading the
    offline excel utility.
   Click on the „Download‟ button provided on the left
    side of ACES Homepage or under Return Module ->
    e-filing-> Download efiling utility
   Click on “Download excel utility” hyperlink to
    download the excel utility on the computer
   Use the excel utility to prepare ST-3 return
   Click on “Validate & Submit” button on the last page
    to generate XML file.
   The XML file will be saved in the same folder where
    the download utility is saved by the user.
   To upload the ST-3 Return, under Return Module ->
    e-filing-> upload file
   Select the Period and F/Y of Return for which
    assessee is uploading the ST-3 Return.
   Click “Browse” Button to select the XML file of the
    ST-3 Return.
   Click the “Save” button to save the return in the
    database of the assessee.
   To file this Return, click on “Submit” button.
   Confirmation will appear for successful uploading of
    Return without any Unique No.
   View the status of uploaded ST-3 Returns, under
    Return Module -> e-filing-> view status
   Select a range of date during which return was filed
    and click “Search”.
   Status of all the Returns filed in range of dates
    selected will appear.
   There can be any of the three status for the filed
   Uploaded:- denotes that Return is under processing
    by the system.
   Filed: - denotes that Return has been accepted by the
   Rejected:- denotes that Return could not be processed
    due to errors (which may occur during the validation
    of Registration No., Year or Period of Return). This
    Return needs to be corrected and uploaded again.
    Click on the hyperlink provided to view the errors
    and upload it again.
   Return can be amended at any time before its
    submission .
   To amend, select under Return Module -> Fill ST-3 -
    > Amend ST-3
   Similarly the Return can be Revised after its
    submission once in 90 days of its submission.
   To Revise, select under Return Module -> Fill ST-3 -
    > Revise ST-3
   The amended and revised return shall be saved and
    submitted in the same manner as the original Return
   To view the Revised ST-3, select under Return
    Module -> view ST-3.
   In terms of Notification No 04/2010-Central Excise
    (N.T.) an assessee, who has paid total duty of rupees
    ten lakhs or more including the amount of duty
    paid by utilization of CENVAT credit in the
    preceding financial year, is required to file the
    monthly or quarterly return, as the case may be,
   Similarly, in terms of Notification No. 01/2010 –an
    assessee who has paid a total Service Tax of rupees
    ten lakhs or more including the amount paid by
    utilization of CENVAT credit, in the preceding
    financial year, is required to file the return
For e-payment, assessees should open a net banking
account with one of the authorized banks (currently
there are 28 banks, list of which is available on the
EASIEST (Electronic Accounting System in Excise
and service Tax) website of CBEC. Payment through
ICICI Bank, HDFC Bank and Axis Bank can be done
by assesses for select Commissionerates only, list of
which is published in the aforesaid EASIEST
website. Payment through all other authorized banks
can be made for all Commissionerates.
       Procedure for e-Payment:

    ◦    To pay Excise Duty and Service Tax online, the assessee has to enter the 15
         digit Assessee Code allotted by the department under erstwhile SACER/SAPS
         or the current application ACES.
    ◦    There will be an online check on the validity of the Assessee Code entered.
    ◦    Based on the Assessee Code, the duty / tax i.e. Central Excise duty or Service
         Tax to be paid will be automatically selected.
    ◦    The assessee is required to select the type of duty / tax to be paid by clicking
         on Select Accounting Codes for Service Tax, depending on the type of duty /
         tax to be paid.
    ◦    At a time the assessee can select up to six Accounting Codes.
    ◦    The assessee should also select the bank through which payment is to be
    ◦    On submission of data entered, a confirmation screen will be displayed. If
         the taxpayer confirms the data entered in the screen, it will be directed to the
         net-banking site of the bank selected.
    ◦    The taxpayer will login to the net-banking site with the user id/ password,
         provided by the bank for net-banking purpose, and will enter payment details
         at the bank site.
    ◦    On successful payment, a challan counterfoil will be displayed containing
         CIN, payment details and bank name through which e-payment has been
         made. This counterfoil is proof of payment made.
   For effecting payment, assessees can access the
    ACES website ( and click on
    the e-payment link that will take them to the
    EASIEST portal ( or they
    can directly visit the EASIEST portal.
   Online issue of Show Cause Notices by Department
   Facilitates Assesses to file reply online
   Intimation for date of Personal Hearing is sent online.
   Online issue of Order in Originals and Commissioner
    Appeal Orders by Department.
   Facility to Assesses provided to file appeal online
    with Commissioner Appeals.
   Facility for assesses to file Refund Claims online

   Online issue of notices by Department

   Online reply to notices by Assesses.
   Passing of Refund Orders online by Department
   Filing appeals online with Commissioner Appeals if
    Assessee is aggrieved.
   Toll Free Number – 1800 425 4251, Available from
    9.00 AM to 7.00 PM on working days
   Complaint can also be E-mailed to
   A ticket is opened and closed only when the issue is
   Acknowledgement of the complaint lodged sent to
    the Email Id of the Assessee
   Resolution of Problems communicated
   When No Services Provided

   Rule 6(3) of service Tax Rules-1994 provides that where an
    assessee has paid to the credit of Government service tax
    liability, in respect of services, which is not so provided by
    him either wholly or partially for any reason, the assessee
    may adjust the excess service tax so paid by him (
    calculated on prorate basis), against his service tax liability
    for the subsequent period if the assessee has refunded the
    value of taxable services and the service tax thereon to
    person from whom it was received.
   Thus if the conditions mentioned are not satisfied, the
    assessee has the only option to file the refund claim as per
    the provisions contained in section 11B of Central Excise
   Service Tax paid in excess

The self adjustment scheme was brought in to force
 vide Notification No. 23/2005-ST via inserting Rule
 6(4A), where under the assessee who have taken the
 Centralised Registration, can setoff of the amount suo
 motu because of non receipt of information from his
 other premises or offices. The details of such
 adjustment was required to be given to Jurisdictional
 of Central Excise with in a period of 15 Days from
 the date of such adjustment.
   This sub Rule 4(A) was substituted via inserting new
    Sub rule (4B).
   The Following conditions were inserted in the sub Rule
   ( i) It shall not be on acccount of interpretation of law,
    taxability, classificaton valuation of services or
    exemption notification.
   (ii) For assessee registered under Centralised
    Registration, amount can be adjusted up to any limit.
   (iii) For other assessee the amount can be adjusted up
    to Rs. 100000/- for the relevant month or quarter.
   (iv) The details and reason for such adjustment shall be
    intimated to the jurisdictional superintendent of Central
    Excise, with in a period of 15 days from such
   The returns shall be submitted by the 25th of month
    ending the half year. The following is the late fees
   Delay up to 15 days- Rs. 500/-
   Delay >15 Days but < 30 days – Rs. 1000/-
   Delay> 30 Days – Rs. 1000+ Rs. 100/- per day
    during which the default continues maximum up to
    Rs. 2000/-
   Interest is payable under the section 75 of the Act. At
    present the rate of Interest is 13% per annum.
   Further, failure to pay service tax also attracts penalty
    under section 76 of the Act, which shall not be less
    than Rs. 200/- for every day during which the default
    continues or at the rate of 2% of such tax per month,
    which ever is higher starting from the due date till the
    date of payment.
   However such penalty can not exceed the service tax

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