1. CIRCULAR ON REVISED PROCEDURE FOR MAKING E-PAYMENT OF CENTRAL EXCISE AND SERVICE TAX THROUGH CBIC(ICEGATE)E-PAYMENT PORTAL - CIRCULAR NO.1069/3/2019/ CX DATED 24-06-2019
a) http://www.cbic.gov.in/resources//htdocs-cbec/excise/cx-circulars/cx-circulars-2019/Circular1070-2019-CX.pdf

2. ADVISORY ISSUED BY DG SYSTEMS EXPLAINING STEP-BY-STEP PROCEDURE FOR EXISTING TAXPAYER MIGRATION from www.aces.gov.in PORTAL TO www.cbic-gst.gov.in PORTAL
a) Advisory for Existing Taxpayer login under CBIC-GST Taxpayer portal
b) Advisory Existing TP1
c) Advisory Existing TP2

3. ADVISORY ISSUED BY DG SYSTEMS EXPLAINING STEP-BY-STEP PROCEDURE FOR NEW TAX PAYER REGISTRATION IN www.cbic-gst.gov.in PORTAL
a) Advisory on New CE Taxpayer Registration under CBIC-GST Tax payer portal-240519
b) Advisory-New TP1 (2)
c) Advisory-New TP2 (1)

4. As envisaged under Notification No.18/2017-Service Tax dated 22.06.2017, Form ST-3 or ST-3C Return for the period from the 1st day of April, 2017 to the 30th day of June,2017, shall be submitted by the 15th day of August, 2017 and the Revised return for the said period shall be submitted within a period of 45 days from the date of submission of the return. The ST3 & ST3C return utility, both Online and Offline, are now available in both offline and online versions. To avoid congestion and inconvenience in the last minute, all assesses are requested to file their ST-3/ST3C return for the said period immediately and not to wait till the last date. The assesses can file return either online or use the offline utility by downloading the latest version from "http://acesdownload.nic.in/" or from 'DOWNLOADS' Section of ACES website. click here

5. GST Awareness Campaign. click here

6. The Central GST Act /Integrated GST Act /Union Territory GST Act of Parliament received the assent of the President on the 12th April,2017.

7. Utilities for e-filing Service Tax Returns (ST-3 & ST3C) for the period October, 2016-March, 2017 are now available in both offline and online version. The last date of filing the ST-3/ST3C return for the said period is 25th April, 2017. To avoid congestion and inconvenience in the last minute, all assesses are requested to file their ST-3/ST3C return for the said period immediately and not to wait till the last date. The assesses can file return either online or use the offline utility by downloading the latest version from "http://acesdownload.nic.in/" or from 'DOWNLOADS' Section of ACES website.

8. New Introduced CGST/IGST/UTGST/COMPENSATION BILLS are available here. For details:CGST Bill click here IGST Bill click here UTGST Bill click here COMPENSATION CESS BILL click here

9. Since enrolment application went live,of many issues,one particular issue that has been reported in significant numbers was pertaining to PAN validation of taxpayers,required to be done after the application is submitted with either e-signature or DSC.GSTN has investigated many such issues and have taken certain steps to help tax payers migrate successfully. For details click here

10. To view the Commissionerate wise Migration status please, click here

11. The ACES Service Desk Toll Free number 1800 425 4251 and E-mail ID aces.servicedesk@icegate.gov.in will not be available from 01.03.2017. Please call CBIC Mitra Helpdesk Toll Free number 1800 425 0232 and E-mail ID cbecmitra.helpdesk@icegate.gov.in for all queries and issues related to Central Excise, Service Tax & Goods and Services Tax.

12. Changes have been introduced in 8-digit tariff headings which are effective from 01.01.2017. The updated tariff headings are available in ACES for online filing. The ER-1 offline utility has also been updated with the latest CETSH and notifications introduced during January 2017. Assessees may kindly download the latest utility of ER1, for filing the return for the month of January'17. For downloading the utility, click here

13. Instructions and information of batches for GSTN Front-End training in Kanchipuaram in February 2017 are uploaded on Antarang home page. Please contact training@icegate.gov.in for queries.

14. All CX/ST ZONAL Chief Commissioners are required to immediately create GST Migration SEVA KENDRAS to Assist CE/ST Assessees to Migrate to GST. In this regard, please see MEMBER'S DO LETTER dated 27.01.2017, For Details: Letter Regarding GST Migration Seva Kendras click here Bangalore Zone Letter for GST Migration Seva Kendra click here PPT On GST Migration click here

15. Migration to GST has commenced for Central Excise assessees with effect from 9th January, 2017. Assessees can log in and get their provisional credentials for GST. For details click here

16. The taxpayers based abroad and desirous of making the Service Tax payment in respect of Cross border B2C OIDAR services provided online/electronically to consumers in taxable territory has been enabled through cbec-easiest.gov.in. For Details about the procedure for OIDAR payments, Please click here

17. In view of the Notification NO. 46 to 49/2016-ST, all dated 9th November 2016, coming into force with effect from 1.12.2016, Service tax would be charged on 'Online Information and Database Access or Retrieval (OIDAR) Services' provided by any person located in non-taxable territory and received by a person located in taxable territory, in India. For Registration: click here

18. In view of the impending implementation of Goods & Service Tax (GST), Board has decided that the Annual Return for CE & ST assessees for the year 2015-16, due on 30.11.2016, shall not be required to be filed. For details, Please: click here

19. All the TEMP based Registrants (Central Excise & Service Tax) are advised to get converted into PAN based Registrants immediately since only the PAN based Registrants will be considered for migration to GSTN for GST implementation. For details: File1_Active_Registration click here File2-Active Registration-No payment click here File3-Inactive and not present click here

20. Excel Offline Utility for offline filing of ER-8 Return by Jewellery Manufacturers is available for download in ACES website. The file can be downloaded from ACES Downloads Section " Click Here To Download The Utilities > Download ER-8 Return Excel utility-Jewellery Manufacturers".

21. Central Excise assessees can file revised return now into force w.e.f.17th August,2016 as envisaged under notification no.42/2016-CE(NT) dated 11.08.2016. An assessee who has filed the return (ER1/2/3) on or before the due date can now submit a revised return by the end of the calendar month in which the original return is filed. For details click here

22. For any doubt while filing the ST-3 Return in view of the KKC related changes. For details click here

23. A new functionality of Centralised Registration in Central Excise for Jewellery and other specified manufacturers is available in ACES. For the procedure please click here

24. New Accounting Codes have been allotted to Krishi Kalyan Cess - 00441509(Tax Receipts), 00441510 (Other Receipts), 00441512(Penalties). Assessees may tender their payments through EASIEST website cbec-easiest.gov.in For details click here

25. New Accounting Codes have been allotted to Infrastructure Cess vide Pr.CCA, CBIC, New Delhi's OM NO. Coord/13-6/h/A/c/Vol.VIII/333 Dt. 28-3-2016. Assessees may tender their payments through EASIEST website cbec-easiest.gov.in For details click here

26. Permanent Account Number (PAN) is mandatory for obtaining Central Excise Registration for applicants other than Government departments. Applicants who are not Government departments shall not be granted registration in the absence of PAN. For details please refer to CBIC Notification No. 7/2015-CE (NT) dated 01.03.2015. (click here)

27. Service Tax Registration will be issued within 2 days of filing ST1 application, in the case of Single Premises Registration. Prescribed documents are required to be submitted within 7 days. Verification of documents will be done post issue of Registration Certificate. For details on documentation, time limits and procedure, please refer to CBIC Order 1/2015 ST dt 28-02-2015. (click here)

28. Permanent Account Number (PAN) is mandatory for obtaining Service Tax Registration for applicants other than Government Departments. Applicants, who are not Government Departments shall not be granted registration in the absence of PAN. For details, please refer to CBIC Order 1/2015 ST dt 28-02-2015. (click here)

29. Existing registrants, except Government departments not having PAN shall obtain PAN and apply online for conversion of temporary registration to PAN based registration by 31st May, 2015, failing which the temporary registration shall be liable for cancellation. For details, please refer to CBIC Order 1/2015 ST dt 28-02-2015. (click here)

30. For any doubt or clarification as to how the entry of old and new rates in both ADV and Specific rates tables can be made in ST3, the assessees are requested to refer to FAQs.

31. Draft circular on Unjust Enrichment in Service Tax is available for feedback and comments. Send your feedback to commr.st-cbec@nic.in or sreeparvathy.sl@gov.in or mittal.drgaurav@gov.in by 6th September 2016. For details click here

32. Although the reorganization of formations under CBIC will take effect from 15th October 2014, to avoid inconvenience to the existing Central Excise and Service Tax assessees, they will continue to be mapped in ACES to the existing location codes (Commissionerate, Division and Range). Applicants for new registration can also apply to the existing formations. After migration of the assessees to the new formations, information will be sent to the assessees via email informing them of their new locations. Facility will also be provided in ACES for assessees to ascertain their new location codes, on their own, without visiting the Range offices, through "know you location code" on ACES website and filling of the registration number.

33. The status of the XML file of ST-3 return uploaded by the assessee can be ascertained after one business day of uploading the return by accessing 'RET > e-filing > view XML status'.

34. Revised ST-3 return can be filed within a period of 90 days from the date of filing the original return.

35. It is advised that assessees may first go through FAQs before approaching Service Desk. It is further suggested that for general/basic clarifications relating to ACES, one may call up the toll-free number (1800 425 4251) and seek guidance. In case of specific difficulties while accessing the ACES application, users can directly e-mail service desk (cbecmitra.helpdesk@icegate.gov.in) with following information:
a) Name of the entity & Registration No.
b) Jurisdiction (Commissionerate, Division & Range)
c) Contact Person's name, Phone number & Mobile Number
d) Full description of the problem
e) Date & Time of encountering the issue
f) Please attach relevant screen shots / Navigation paths, if any.

36. Please note that ACES Service Desk handles issues/difficulties pertaining to ACES Software Application only. For any information or clarifications regarding Central Excise/Service Tax law & procedures, you are advised to contact your jurisdictional Central Excise / Service Tax Office.

37. Those assessees of Service Tax who may not have requisite IT infrastructure/resources can seek the assistance from ACES Certified Facilitation Centres (CFCs) set up by eligible Members of ICAI/ICAI/ICSI, holding valid Certificates of Practice. Authorized persons of CFC's can work in ACES on behalf of the assessees and the services would be available on payment of prescribed service charges for various services such as digitization of paper documents and on-line filing/ uploading of documents such as Application for Registration, Returns, Claims, Permissions and Intimations etc. in ACES. For more details, you may visit CFC Section of the ACES website.

38. For latest Notifications/Circulars of Central Excise and Service Tax click here

39. CBIC Circular No. 956/17/2011-CX, dt 28th September, 2011, regarding Procedure for electronic filing of Central Excise and Service Tax returns and for electronic payment of excise duty and service tax click here

40. CBIC Circular No. 955/16/2011-CX, dt 15th Sept., 2011, regarding Mandatory e-filing of Central Excise Returns in ACES, for Central Excise assesses click here

41. ACES New Features:
I. A sub-menu "Print Acknowledgement" is available in each module to take a print of response/acknowledgment message at a later point of time.
II. Assessees can file ER7 return now through online, offline utility and xsd schema
III. "XLS upload" (Template Upload) is available in A1 and ST1 form at the relevant places for capturing multiple addresses/premises offline and then uploading the same online.

42. Visit 'HELP' section above, for detailed steps for registering with ACES by New Assessees & Existing Assessees (using TPIN mail)
43. E-filing of Central Excise Returns (ER1,ER-2,ER-3,ER-4,ER-5,ER-6, ER-7 & ER-8) made mandatory for All Assessees wef 01.10.2011 vide Notification No. 21/2011 and No. 22/2011 - Central Excise, both dated 14.09.2011 (click here for Notification No. 21/2011) (click here for Notification No. 22/2011)

44. E-filing of Service Tax Returns (ST-3) made mandatory for All Assessees wef 01.10.2011 vide Notification No. 43/2011 - Service Tax, dated 25.08.2011 (click here for Notification)

MOUs with ICAI/ICWAI/ICSI regarding ACES Certified Facilitation Centre extended upto 31-3-2013. For details click on link.

Users can now download GAR 7 Challan form for payment of Central Excise Duty and Service Tax, available in Download Section.

Process for ACES Certified Facilitation Centre made operational. For details click on CFC link.

48. Assessee Code mandatory for Excise & Service Tax Payments
I. R.B.I has issued Circular DGBA.GAD.No.H - 850/41.07.003/2010-11 dated 29th July 2010, making it mandatory for the authorised banks to accept Central Excise and Service Tax payments from only those assessees whose Assessee Codes (Registration Numbers) exist in the EASIEST Directory. With effect from 1st September, 2010, banks will not accept payments unless the Assessee Code exists in the Assessee Code Directory, which is down-loaded by the banks from the EASIEST ( NSDL) portal, who receive it from the CBIC's ACES Registration Database. (Click here for RBI circular)

The assessees can themselves verify the existence of their Assessee Codes in the NSDL website (https://cbec-easiest.gov.in/EST/AssesseeVerification.do) and if it does not exist, they can approach the jurisdictional officers. In case the registration number has not been generated by the system (erstwhile SACER /SAPS or the current ACES application), assesses have to apply afresh for a new Registration Certificate through ACES as a new assessee. Assessees may note that the assessee code is transferred to Assessee Code Directory only after the registration certificate is issued by the jurisdictional Officer.

E-Payment
I. 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 CBIC, maintained by NSDL (https://cbec-easiest.gov.in/EST/InputPageForEPaymentServlet). 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.

II. For effecting payment, assessees can access the ACES website (http://www.aces.gov.in/) and click on the e-payment link that will take them to the EASIEST portal (https://cbec-easiest.gov.in/EST/InputPageForEPaymentServlet) or they can directly visit the EASIEST portal.

III. Procedure for e-Payment:
a. 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.
b. There will be an online check on the validity of the Assessee Code entered.
c. If the Assessee code is valid, then corresponding assessee details like name, address, Commissionerate Code etc. as present in the Assessee Code Master will be displayed.
d. Based on the Assessee Code, the duty / tax i.e. Central Excise duty or Service Tax to be paid will be automatically selected.
e.The assessee is required to select the type of duty / tax to be paid by clicking on Select Accounting Codes for Excise or Select Accounting Codes for Service Tax, depending on the type of duty / tax to be paid.
f. At a time the assessee can select up to six Accounting Codes.
g. The assessee should also select the bank through which payment is to be made. h. 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.
i. 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.
j. 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.

50. Downloadable version of Learning Management Software (LMS) is available in the Download section of ACES Homepage.

CBIC has entered into an agreement for the establishment of ACES Certified Facilitation Centers (CFCs) by members of the Institute of Chartered Accountants of India (ICSI), The Institute of Cost and Works Accountants of India (ICWA) and the Institute of Company Secretary of India (ICSI). Memo has entered. These centers will be set up by eligible members of ICAI / ICWAI / ICSI, who hold valid certificates of work issued by the institutions. This effort aims to provide services utilizing ACES to tax payers who do not have the necessary IT infrastructure / resources. These services will be available to the assessee on payment of prescribed service charges for various services, such as digital conversion of paper documents and on-line filing / uploading of documents such as registration in ACES, returns, claims.

Authorized persons of ACES Certified Facilitation Center (CFC) can work in ACES on behalf of Central Excise and Service Tax assessee. After being certified by these institutions, their applications will be properly scrutinized and mailed to the CFC by the ACES application giving the information of a temporary user ID and password. The institute will be informed about issuing user ID and password. When the CFC authorized persons logon into the ACES application, they will be asked to change both using temporary ID / password. CFCs using CFCs' own user IDs and passwords will log on to this ACES application and perform tasks that an assessee can perform in ACES such as registration as an assessee, e-filing of returns, filing of return claims etc.

User Manual for CFC (Certified Facilitation Center) Click here

For learning management software (LMS) for CFC - CFC (Online)

Click on the below hyperlink to download Learning Management Software (LMS) for CFC, a self learning training software. CFC

Click here for Frequently Asked Questions

Help
For any other information or clarification on ACES, please refer to the ACES website, especially the help section, and the What's New section, which contains multi media based LMS, user manual etc. and latest developments for self-learning.

Service desk
In case of any difficulty in accessing or using the ACES application, the assessee / CFC may seek assistance from the ACES service desk by sending a mail to aces.servicedesk@icegate.gov.in or on any working day from 9.00 am Monday to Friday. National toll-free number 1800 425 4251 can be called by 7.00 pm.

Service Desk @ACES
A National Call Centre "CBIC Mitra Helpdesk" is available to provide its services 24/7 to both ACES and GST helpdesk requirements. In case of any difficulty in accessing or using the ACES/CBIC-GST Applications, Departmental users as well as Dealers can seek help of the CBIC Mitra Helpdesk by sending e-mail to cbecmitra.helpdesk@icegate.gov.in or calling up National Toll-Free Number 1800 425 0232 aces.servicedesk@icegate.gov.in or calling up national toll-free number 1800 425 4251 on any working day from Monday to Friday between 9 AM and 7 PM and on Saturdays from 9 AM to 2.30 PM.

Learning Management Software (LMS) for CFC
Click on the below hyperlink to download Learning Management Software (LMS) for CFC, a self learning training software.
- CFC

User Manuals:
- Central Excise (Registration, Returns, Claims & Intimations)
- Service Tax (Registration, Returns)

Frequently Asked Questions (General, Registration, Returns)

Convenience @ACES
- ACES Brochure
- Power Point Presentation on ACES for Assesses

For any further information or clarification, please contact your jurisdictional Central Excise or Service Tax Range Superintendent or the Client Executive, if you are an LTU.