1

We are an existing Manufacturers/ Dealers/ Imported-Dealers of goods attracting Central Excise Duty (Tobacco / specified Petroleum products) and have already registered under ACES portal. Now the ACES portal www.aces.gov.in is not responding. How do we e-file our return?

ACES portal (www.aces.gov.in) functionalities have been migrated to CBIC-GST portal (www.cbic-gst.gov.in) for tax payers w.e.f. 26.05.2019.

Instructions have been issued by the Department on the procedure for existing taxpayers to migrate to the new portal and continue their regular online transactions.

Please refer to the WHAT'S NEW link on the Home Page of the ACES portal (www.aces.gov.in)

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 is available in the link https://www.aces.gov.in/whatsNew.jsp. Advisory for Existing Taxpayer login under CBIC-GST Taxpayer portal and in the link https://www.cbic-gst.gov.in/pdf/Advisory-Existing-Taxpayer-login-under-CBICGST-Taxpayer-Portal.pdf and the same can be downloaded from either of the links.

2

We are starting a new unit involved in the manufacture of goods attracting Central Excise Duty. We need to take a Central Excise Registration. But the ACES portal www.aces.gov.in is not responding. How to register now?

We are starting a new unit as Dealer involved in goods attracting Central Excise Duty. We need to take a Central Excise Registration. But the ACES portal www.aces.gov.in is not responding. How to register now?

We are starting a new unit as Imported-Dealer involved in goods attracting Central Excise Duty. We need to take a Central Excise Registration. But the ACES portal www.aces.gov.in is not responding. How to register now?

Tobacco and Tobacco Products falling under Tariff Chapter 24, are subject to both GST and Central Excise taxes. So you are required to obtain registration separately under GST and under Central Excise.

For GST Registration, please visit www.gst.gov.in.

For Central Excise Registration, the following procedure need to be followed by manufacturers, dealers and importer-dealers of goods which continue to attract, Central Excise Duty namely.,

(i) Tobacco or Tobacco products falling under Tariff Chapter 24

(ii) Specified Petroleum products falling under Tariff Chapter 27.

Instructions have been issued by the Department on the procedure for New taxpayer to register under the new portal and thereafter follow the procedure for registration etc.

Please refer to the WHAT'S NEW link on the Home Page of the ACES portal (www.aces.gov.in)

ADVISORY ISSUED BY DG SYSTEMS EXPLAINING STEP-BY-STEP PROCEDURE FOR NEW TAX PAYER REGISTRATION IN www.cbic-gst.gov.in PORTAL is available in the link https://www.aces.gov.in/whatsNew.jsp. The Advisory on New CE Taxpayer Registration under CBIC-GST Tax payer portal-240519 and in the link https://www.cbic-gst.gov.in/pdf/Advisory-New-CE-TaxpayerRegistration-under-CBIC-GST-Tax-Payer-Portal-240519.pdf and the same can be downloaded from either of the links.

3

We were Manufacturer/Dealers/Importers of goods attracting Central Excise duty and were holding registration under ACES. Currently our goods are outside purview of Central Excise Law. Whether we have to migrate to ACES-GST portal now?

Erstwhile Central Excise assesses

(i) who are required to complete or carry out any online transactions like e-filing of statutory return for the pre-GST period i.e. period prior to July 2017.

(ii) Other than (i) who desire to view their past transactions in ACES

can also migrate from the existing ACES portal (www.aces.gov.in) to the new CBIC-GST portal (www.cbic-gst.gov.in) by following the instructions under FAQ# A1 above.

4

We are providers of service which was taxable under Service Tax and were holding registration under ACES. Whether we have to migrate to ACES-GST portal now?

We are recipients of service which was taxable on reverse charge Mechanism under Service Tax and were holding registration under ACES. Whether we have to migrate to ACES-GST portal now?

We were holding registration as Input Service Distributor under Service Tax and were holding registration under ACES. Whether we have to migrate to ACES-GST portal now?

Erstwhile Service tax assesses

(i) who are required to complete or carry out any online transactions like e-filing of statutory return for the pre-GST period i.e. period prior to July 2017

(ii) Others than (i), who desire to view their past transactions in ACES

can also migrate to from the existing ACES portal (www.aces.gov.in) to the new CBIC-GST portal (www.cbic-gst.gov.in) by following the instructions under FAQ# A1 above.

5

We want to make payment of Central Excise Duty/Dues and Service Tax Dues on regular basis, but ACES portal is shutdown. What to do?

Central Excise Duty and Dues/ Service Tax Dues are required to be paid through e-payment mode only.

Please note that E-PAYMENT OF CENTRAL EXCISE DUTY AND SERVICE TAX DUES CAN BE MADE THROUGH a separate Gateway namely EASIEST PORTAL

https://cbeceasiest.gov.in/EST/InputPageForEPaymentServlet

6

We want to clear some Central Excise dues for the period before GST i.e. prior to July 2017? What is the procedure?

Central Excise Duty including Dues can be made only through e-payment. If you already possess 15-digit Central Excise Registration Number please make e-payment with that Registration Number.

Refer to e-Payment procedure under FAQ# A5

If you are not a registered assessee but yet required to pay the dues for the period i.e. prior to July 2017, then obtain a NON-ASSESSEE CODE to make e-payment of tax dues.

Please refer to NON-ASSESSEE CODE procedure under FAQ# A9

7

Department has asked us to pay service tax dues for the period prior to GST i.e. before July 2017. What is the procedure?

Service Tax Dues can be made only through e-payment.

If you already possess 15-digit Service Tax Registration Number please make e-payment with that Registration Number.

Refer to e-Payment procedure under FAQ# A5

If you were not a registered Taxpayer but yet required to pay the dues for the period i.e. prior to July 2017, then please obtain a NON-ASSESSEE CODE to make e-payment of tax dues.

Please refer to NON-ASSESSEE CODE procedure under FAQ# A10

8

What is the procedure for e-payment of taxes and tax dues?

Details of procedure for e-payment of Central Excise Duty and Service tax including Tax Dues are available under the e-Payment portal for Central Excise and Service Tax namely EASIEST (managed by NSDL) vide. URL link https://cbec-easiest.gov.in/ESTStatic/html/security/Procedure.html.

Please refer the same.

9

What is NON ASSESSEE CODE for payment of Central Excise Dues?

All payments of Central Excise Duty including Dues are to be made by e-payment only through the Internet Banking portal of Authorised Banks.

A 15-digit PAN based Central Excise Registration Number is mandatory for making such e-payment.

In respect of such persons, who are not registered assessees but yet required to make e-payment of any Dues, are required to obtain a NON-ASSESSEE CODE for this purpose.

Please refer to the WHAT'S NEW link on the Home Page of the ACES portal (www.aces.gov.in)

ADVISORY ISSUED BY DG SYSTEMS EXPLAINING STEP-BY-STEP PROCEDURE FOR NEW TAX PAYER REGISTRATION IN www.cbic-gst.gov.in PORTAL is available in the link https://www.aces.gov.in/whatsNew.jsp. The Advisory on New CE Taxpayer Registration under CBIC-GST Tax payer portal-240519 can be downloaded from the above link. The Non-Assessee can follow the procedure mentioned in the Advisory and obtain the Non Assessee Code.

Additionally, the Jurisdiction Division Deputy Commissioner/Assistant Commissioner and the Range Superintendent are also provided with a facility to generate such NON ASSESSEE CODE FOR CENTRAL EXCISE in respect of such intending tax payers.

10

What is NON ASSESSEE CODE for Service Tax Dues?

All payments of Service tax including Dues are to be made by e-payment only through the Internet Banking portal of Authorised Banks.

A 15-digit PAN based Service Tax Registration Number is mandatory for making such e-payment, as applicable.

In respect of such persons, who are not registered Taxpayers but yet required to make e-payment of any Dues, are required to obtain a NON-ASSESSEE CODE for this purpose.

Please contact the jurisdictional CBIC Range or Division authorities to obtain a valid Non-Assessee Code for Service Tax.

You may visit www.cbic-gst.gov.in> Home Page > ACES(CE&ST) > LOGIN Page > Know Your Jurisdiction https://www.cbic-gst.gov.in/cbec-portal-ui/dist/knowYourJuris to ascertain your jurisdiction profile.

11

We have lost our ACES login credentials as it was available with our erstwhile consultant. How to do our migration to the new CBIC-GST tax payer portal?

The jurisdiction Range Superintendent is provided with a facility to CHANGE ASSESSEE PASSWORD in respect of existing assesse who require to migrate to CBIC-GST portal. Please approach the jurisdiction authorities with authentication and credentials.

Further the said jurisdiction Range Superintendent is also provided with a facility to capture the latest email id address to which the assessee wants the communication of change password to be sent.

12

We do not know what was our registered email id under ACES ?

(OR)

Our original email id registered under ACES is now invalid and not in use. Then how to receive the change password now?

The jurisdiction Range Superintendent who is provided with the facility to Change Assessee password is also provided with a facility to capture the latest email id address to which the assessee wants the communication of change password to be sent.

13

We have migrated to the new tax payer portal www.cbic-gst.gov.in. Now we want to update our mobile Number and email ID. What is the procedure?

Please refer User Profile facility available on the Top Right of the Homepage after login. The taxpayer can update the Mobile Number, Email Id and Change Password.

14

We have forgotten our Password for Login to cbic-gst.gov.in Portal ?

(or)

Our account appears to be locked after multiply trying by the wrong password. How to unlock?

The Forget Password/ Unlock Password functionality are available on the Right side of the Taxpayer's Login Page. When you click the above functionality, the taxpayer need to fill the Registered email-id and Mobile Id to which the OTP will be sent. On successful validation of the OTP, your account will be unlocked and a new password can be generated.

15

We are facing difficulty while logging in/ applying for Registration under cbic-gst.gov.in portal?

(or)

We are facing difficulty while uploading/ filling/ filing/ Submitting the Return?

Please raise ticket with cbecmitra.helpdesk@icegate.gov.in along with the screenshots and your contact details. Our helpdesk team will revert for early resolution.

1

What is ACES?

ACES stands for Automation of Central Excise and Service Tax. It is a centralized, web based software application which automates various processes of Central Excise and Service Tax for Assessees and Department, and gives complete end to end solution. Any Assessee can register with Department using ACES application, can file tax return, claims & intimations, track its status and get online messages.

2

How many parts are there in ACES?

ACES application has two parts, one is for Central Excise and other for Service Tax. Assessee has to register separately to use each of them.

3

What are the various Central Excise processes covered in ACES?

In ACES, the various processes of Central Excise automated are – Registration, Returns, Refunds & Rebate, Claims & Intimations, Provisional Assessments, Exports, Dispute Resolution and Audit.

4

What are the various Service Tax processes covered in ACES?

In ACES, the various processes of Service Tax automated are – Registration, Returns, Refunds, ST3A, Dispute Resolution and Audit.

5

Who can use ACES?

Any person who wishes to transact any business with Central Excise or Service Tax Department can use ACES.

6

For what can I use ACES?

ACES can be used for:

- Online registration and amendment of registration details

- Electronic filing of documents such as Returns, Claims, Intimations and permissions

- Online tracking of the status of applications, claims and permissions

- Online facility to view documents like Registration Certificate, Returns, Show Cause Notice, Order-In-Original etc.

7

Can a user register with ACES application if one does not have PAN Number?

Yes, a user not having PAN number can register with ACES application. PAN number is required if Assessee wants to file a refund claim.

8

What is the name and URL of the ACES homepage?

ACES website, known as ACES Homepage, is hosted at www.aces.gov.in

9

From where I can access ACES Homepage?

You can access the ACES homepage in either of the following ways:

- Directly accessing through www.aces.gov.in

- Visit www.cbec.gov.in, choose English version and click on "Automation of Central Excise and Service Tax (ACES)" hyperlink

- Visit the CBIC website at www.icegate.gov.in and click on "Automation of Central Excise and Service Tax (ACES)" hyperlink

10

What are the salient features of ACES homepage?

ACES homepage is an interface for users/ Assesses to access the Central Excise and Service Tax applications. The website also enables users to make online payment through e-Payment option, download the Returns offline utilities through Download option. The website also keeps track on latest updates of the ACES application and gives links to various other sites under CBIC.

11

What is LMS and where it is available?

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. You need to have flash player installed at your computer along with speakers before using the same.

12

How to login into ACES application?

Visit www.aces.gov.in and then click on Central Excise or Service Tax button to reach ACES login page.

13

How to access Central Excise (CE) application?

Visit www.aces.gov.in, click on Central Excise button and, enter your username and password to login in to Central Excise application.

14

How to access Service Tax (ST) application?

Visit www.aces.gov.in, click on Service Tax button and, enter your username and password to login in to Service Tax application.

15

What are the links mentioned on the login page?

There are following links appearing on the login page:

- Click here to Register with ACES: To register yourself with ACES application, if you are a new user, this link be used

- Forgot your password: To retrieve your password in case you forget it

- Know your location: To know your Commissionerate, Division and Range, with their exact addresses, based on name of the State

- Know you location based on locality: To know your Commissionerate, Division and Range, with their exact addresses, based on Pin Code.

16

I am a new user, how do I get registered with ACES?

You need to click on "Click here to Register with ACES" link on the login page and submit the form "Registration with ACES" by furnishing a self-chosen user ID and e-mail ID. System checks for availability of the chosen User ID and generates a password. It will be sent to your email. This is not a statutory registration required under Central Excise or Service Tax Laws, but registration only with the ACES application.

17

Do I need separate user id and email id for Central Excise and Service Tax applications?

Yes, you have to maintain user id and password for Central Excise and Service Tax application separately. But same email ID can be used for both the applications.

18

I am already Registered with the Department, do I have to register with ACES again?

No, your existing data in SACER/SAPS will be migrated to ACES. System will automatically send a TPIN mail with password to your e-mail id, existing in SACER/SAPS database. You have privilege to choose the user name on first Login.

19

Can I change my user-id?

Username (User Id) once selected cannot be changed.

20

Can I change my password?

Yes, you can change your password anytime using Change Password feature within ACES application. New users are forced to change their password at first time of login.

21

Can I share my user-id and password with others?

Sharing username 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.

22

If I share my User Id or Password with somebody what will be the implication?

In case of sharing these credentials, you will be the whole sole responsible and liable if any thing goes wrong.

23

In which Email Id I will get 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).

24

Can I give more than one e-mail Ids while registering with ACES?

While filling the A1, A2 or A3 registration form you can mention the emails at page no.1 and 3 but email will be sent only on the email Id mentioned at page 1.

25

Can I change my e-mail id for correspondence?

Yes, you can change your email id by amending your registration or you can approach your Range Officer to get your email id changed.

26

What is 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 available in Assessee's registration details. The message contains a hyperlink to User Name selection screen in ACES, and password for the Assessee.

When the Assessee accesses ACES application for the first time through the hyperlink, TPIN is auto populated and assessee has to enter the new User Name that would be used for accessing ACES, password as provided in the mail, new password and details of security question. The system authenticates the user based on the password entered and checks for availability of the desired User Name.

Once the User Name and password are assigned successfully, the TPIN is deactivated, and all subsequent logins are possible using the selected credentials.

27

While trying to login into ACES, error message appears "Your account is blocked". Please help.

If user has entered incorrect user name or password 5 consecutive times, respective user account gets blocked by the system. In such situation, please contact your respective Range Officer to get your account unblocked and have respective password regenerated, if required.

28

While trying to login into ACES, error message appears "The login Information is wrong. Please try again. Your password will be blocked after 5 attempts". Please help.

This message appears when user is not entering his/her username or password correctly or has forgotten the correct credentials. In such cases it is suggested that the user should contact his/her Range Officer to have the password regenerated. Upon regeneration user will receive an auto-email with correct credentials. Alternatively, user can use "Forgot Your Password" feature on the login page to retrieve his/her password.

29

I have provided my details to Range Officer but I have not received yet the TPIN mail so that I can login into the ACES system.

This happens in case email address provided is not valid and the TPIN mail would not reach to the assessee. Please contact your Range Officer and get your email id verified/corrected in the ACES application and request for regeneration of the password.

30

After clicking on TPIN link provided in the TPIN mail, a page opens where I fill all the desired information. When I submit this form, it throws an error "You are not a valid migrated user".

It is possible that your assessee registration details are not properly migrated into ACES from the existing database. So please approach the Range Officer on this or log a complaint with Service Desk.

31

I am trying to login into the ACES, it throws error "Content Management Server is down". Please help.

You are requested to try after some time and log a complaint with Service Desk.

32

I am not able to login into ACES application as error message "Your registration is either rejected or surrendered" appears. Please help.

It is possible that your registration has been either rejected or your surrender request has been approved by the department. Please contact your range officer for further enquiry.

33

I have filed for a Dealers Registration. Now when I try to take a print of the A-1 form filed, the system is saying that the "Paper size specified by you is not supported by your printer". In fact the printer can support upto A-3 size printing.

If you are using Mozilla FireFox then this problem may be due to an error in the configuration of Mozilla FireFox. Sometimes the default paper size is set to A4 instead of Letter.

The possible resolution may be as follows:

- Enter about:config in the address bar of FireFox.

- 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.

34

I am unable to file ER-1 as when I click on Submit button, no action seems to be taken place, the same is not working and shows error on page.

This is an internet browser settings specific issue, where some features of browser which are necessary for application are not enabled.

Please follow the following steps and try to submit the form again:-

- Open an Internet Explorer window and Goto Tools -> Internet Options.

- Click on the Security Tab. Change the Security level by moving the slider to Medium-High setting as shown in the attached screenshot -> Click Ok tab

- Open a new browser window and again try to upload the file.

35

Is there any time delay the user is automatically signed out?

Yes, 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 ACES.

36

What is Service Desk?

In case of any difficulty in accessing or using the ACES application, Assessees can seek help of the ACES Service Desk.

37

How to contact 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.

38

What is the 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:- I.E. 6.0 or above, Netscape 6.2 or above

- MS Excel 2003 or above

- Sound card with speakers for LMS

39

Can I file digitally signed document in ACES?

Digitally signed document is acceptable in ACES. But at present this facility is disabled.

1

What is ACES?

The Central Board of Excise and Customs has developed a new software application called Automation of Central Excise and Service Tax (ACES), which aims at improving tax-payer services, transparency, accountability and efficiency in the indirect tax administration in India. This is a Mission Mode project (MMP) of the Prime Minister under the e-governance plan of the Govt. of India. ACES encompasses the entire gamut of Central Excise and Service Tax processes - registration, returns, accounting and reconciliation, refunds, dispute resolution, audit, provisional assessment, exports, claims, intimations and permissions.

2

Who can use ACES?

The ACES application has interfaces for:

- Central Excise Assessees and Central Excise Departmental Officers

- Service Tax Assessees and Service Tax Departmental Officers.

- Also For Non Assessees who want to interact with the Department.

3

I already have a Registration with the department, do I have to register with ACES again?

As an existing Assessee your registration database has been migrated from present SERMON database to ACES. Your existing statutory registration number (assessee code) will remain the same. You are now required to only "Register with ACES" which will enable you to be recognized by ACES as a user.

4

As an existing assessees, how do I register with ACES?

As an existing assessee, an email containing a T-PIN number and a password would have been sent to the email id you had mentioned at the time of registration with the department. You have to click on the link given in the email to register with ACES. If you have not received the email, you are requested to contact your jurisdictional Range Officer or AC/DC with details of a valid email id for getting a fresh Tpin number.

5

How can I register as a 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.

b. Second step is the user fills up appropriate registration form and becomes an Assessee.

6

What is registration with ACES application and registration with Central Excise or Service Tax department? How do they differ?

With a view to automate and facilitate transactions of the assessees with the department a web based software project called ACES is introduced. To transact business online 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 you are required to submit statutory registration form such as A1, A2, A3, ST1 etc online.

7

Who is an ACES user?

Any user who has filled in ACES user registration details, but not yet filled A1/A2/A3 forms is a ACES user.

8

How do I become an ACES user?

You can log onto the www.aces.gov.in through internet and click on "Click here to Register with ACES" link and go through a process called "ACES user Registration", by selecting a user name and furnishing credentials like e-mail id, Unit Name, Designation and Phone Number. The system will then generate a password and send it by e-mail.

9

How does one log in to ACES once registered as an ACES user?

User will be selecting a user name which will be the user id initially. A system generated password is mailed on the e-mail address as mentioned in the ACES Registration details which can be used for logging into the system.

10

After I become an ACES user, how do I get converted to Assessee?

After re-login as mentioned in question above, user can proceed with the statutory registration with the department, by filling-in Forms A1/A2/A3 or ST1 or Declarant form as the case may be, to become an Assessee.

11

What happens when an ACES user logs into ACES for the first time?

On first Login user will be compelled to change the password and choose a new password, a hint question and answer.

12

What should I do after logging in to start the Registration Process in ACES?

In the login screen, select REG -> A1/A2/A3 or ST1 or Declarant select (form) and start filling the form with the details.

13

How do I know about which statutory registration form I need to fill?

Once you successfully login into the ACES application, 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.

14

Is there an offline tool available for uploading Registration to the ACES, similar to that of Offline Returns?

There is no offline tool available currently for Registration, through which registration can be filled and uploaded directly to the database.

15

Can departmental officer file Registration forms on my behalf?

Yes, 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.

16

What are the details I should have for filling registration application?

Some of the details you should have are

- PAN

- Details of authorized signatories and all partners/directors/trustees etc

- Details of Bank account numbers

- Details of registration numbers under Companies Act, Sales Tax Act, IE code etc.

- Details of goods /raw materials used.

17

Is it mandatory to fill all the 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.

18

Can an Assessee register with ACES if one does not have PAN?

Yes, Though ACES has a PAN based registration process, but if an Assessee does not have PAN, can still register with a Temporary Registration No.

19

How to select Commissionerate/Division and Range in respective dropdown during the filling of forms. Please help.

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.

20

How to select 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.

21

Can I add/delete Services?

Yes, 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 want do delete any services selected, he can delete selecting its check box and then pressing Delete button.

22

How to go to next page after first page?

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.

23

Can I modify the previous page of the form before submission?

Yes, 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.

24

What is the 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. Clicking on the "Submit" button user's request gets submitted for further processing and takes the user to acknowledgement page.

25

Is there a 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.

26

Whether any enclosures need 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.

27

How to get the 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.

28

What is the difference between M (AAGFK3632CXM001) and D (AAGFK3632CXD001) appearing in the Registration numbers generated by the system?

The 12th character in your Registration number denotes to the type of registration. "M" denotes to Manufacturers and "D" denotes to Dealers in the case of Central Excise registrations.

29

After successful registration, Service Tax Registration Number is issued ending along with acknowledgement number, whether this Registration Number after generation of the RC by the respective officer would be same?

Number generated after successful submission of Registration Form, would be the same number as it would appear in the Registration Certificate for new assessees.

30

What happens to the Registration Form filled by an ACES user?

After the successful submission of the form, 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 RC.

31

After filing registration application online, do I have to submit a hard copy of the same to the concerned jurisdictional officer?

There is no need to submit hard copy 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 detailed in the previous answer.

32

How will I know that I have registered with Central Excise /Service Tax successfully?

An intimation of issuing of Registration Certificate will be sent through e-mail and the same can then be viewed under REG menu.

33

How will I get the 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. In the case of Service Tax, post verification is not mandatory and Registration Certificate will be generated after document verification.

34

By mistake I selected wrong Jurisdictions in the A1 form, thus my application has reached to jurisdiction which I do not belong to. Now I want to again fill the A1 form and re-submit to correct jurisdiction but system does not allow me. Please help.

There is no need to file A1 form again. 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.

35

How long will it take 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.

36

Whom to contact if the registration certificate is not received/issued?

You should contact your Jurisdictional Range Officer in the case of Service Tax and the Jurisdictional Asst/Deputy Commissioner in case of Central Excise, if you have not received Registration Certificate.

37

I have filed for A1 Registration, now I want to view my Registration Certificate, but when I go to the View RC link I am getting the message "PV is under process". Please help me as why can't I view my RC?

Once Registration application has been filed, the Registration is approved by the AC and Registration certificate is issued. You will get the intimation of issue of Registration Certificate through e-mail. But the Registration certificate can be viewed only after approval of Physical Verification report.

38

What is Physical Verification and how is it performed using ACES?

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.

39

I have filed a Declarant form, but after filing of Registration neither I have received the RC nor am I able to view it in my login.

There is no action attached to the Declarant form; users who have filed a Declarant form do not receive RC. The process for Declarant Assessees gets completed once the form is submitted.

40

Can I change my email id?

Yes, The email id for communication and password can be changed at any time.

41

I do not have a PAN number and I have already filed a Registration, I have been assigned a Registration number starting with TEMP. Will this temporary Registration number have an impact on my role in ACES, and how to convert this temporary Registration into permanent?

System issues a temporary Registration Number to the Assessee if he/she does not furnish PAN number while filing. The temporary Registration does not have any impact on working of the Assessee in the system and assessee having temporary Registration works normally. To get a permanent PAN based number Assessee can file an amendment in Registration mentioning the new PAN number obtained from the Income Tax department The amendment will again follow the same approval cycle as that of fresh registration.

42

Can an Assessee amend the Registration details?

Yes, Existing assessees can amend the details whenever required by filling in the details in the application again. New assessees can also amend the registration details after approval of Physical Verification report by the AC/DC. In certain cases (like change in constitution of business), the details changed may warrant a fresh physical verification or the issue of a new Registration Certificate.

43

What is the process to surrender the Registration?

You can submit online request for surrendering your Registration Certificate in ACES though:

REG-> Surrender RC (In case of CE)

REG->Surrender (In case of ST)

Once the surrender request is submitted by the Assessee, approval process passes through the Superintendent and then AC/DC.

44

How do I know if my surrender request is accepted?

You should receive an auto generated mail from the system once your surrender request is approved and accepted.

45

Can I access ACES once I have surrendered my Registration?

You will not be able to login to the ACES application once Registration has been surrendered.

46

I have filed an application as a Non-Assessee but the departmental officer user is not able to view the application. As a result he is not able to issue Non-Assessee Certificate.

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

47

How an Importer - intending to issue cenvatable invoices can register.

Importer should first follow the normal procedure as applicable to new registrants. At the time of filling A1 Application, he should select the "Business Category" as "Importer" and proceed to submit his Registration Form. Once filed, the normal registration process gets completed, and he will be issued with a RC Number in the format PAN + EI+ nnn.,( The 11th and 12th characters - denoting him as Excise Importer).

1

Who can file the statutory returns using ACES (Automation of Central Excise and Service tax) application?

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-3 / ER-4 / ER-5 / ER-6 / Dealer return OR ST-3) and submit the same to the system.

2

What are the various returns I can file online?

The various types of returns that can be filed online are as follows :-

Type of Return | Periodicity | Due Date For Filing | Who Can File

ER-1 | Monthly | 10th | Manufacturers of Central Excise, other than those who are required or entitled to file ER-2 or ER-3 returns

ER-2 | Monthly | 10th | Manufacturers who are 100% EOUs(Export Oriented Units) and are removing goods into the domestic tariff area

ER-3 | Quaterly | 20th of completed quarter | Manufacturers availing exemption on the basis of value of their annual clearance, manufacturer of processed yarn, unprocessed fabrics falling under chapters 50 through 55,58 or 60 of the Central Excise Tariff or manufacturers of readymade garments.

ER-4 | Yearly | 30th November | Annual Financial information statement to be submitted by manufacturers who paid duty of excise more than Rs.One crore in the preceding financial year.

ER-5 | Yearly | 30th April | Annual return of information relating to principal inputs used in the manufacture of finished goods. Filed by manufacturers who paid duty of excise more than Rs. One crore in the preceding financial year

ER-6 | Monthly | 10th | Monthly return of information relating to principal inputs on which cenvat credit was availed. Filed by manufacturers who paid duty of excise in excess of Rs.One crore in the preceding financial year.

Dealer | Quaterly | 15th of month succeeding completed quarter | Filed by registered first stage and second stage dealers giving details of the invoices issued by them and documents based on which credit passed on.

ST-3 | Half Yearly | 25th April/25th October | Filed by Service Tax assessees

3

How can I file my returns through ACES?

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.

4

How can I e-file 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

Login as Assessee --> RET --> Fill ST-3 --> Fill

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.

5

In case of disruption while entering my return, is it possible for me to retrieve the entered details and complete the return at a later point of time OR Is it necessary that I have to fill and file the return at one go?

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.

6

How to navigate between fields/pages on the screen?

Navigation would be as follows:

(i) Moving across fields: After entry in the desired field, tab key can be used. On pressing tab, you will be taken to next field of the section for data entry.

(ii) Moving across pages: After you have filled the data in a page, you can move to the next page by clicking "Next" button. On clicking this button, the system will validate all the entries on the page and lead you to the next sheet (if the data is filled properly on the page or when you want to proceed despite warnings in case of minor errors). Similarly, "Previous" button can be used for moving to a previous page for the purpose of view or correction.

7

How to fill up the data in e-return?

a) All the fields marked with asterisk (*) are mandatory and the same are to be filled before proceeding further.

b) Wherever required, data must be in correct format. For example

(i) Challan no to be a 20 digit number consisting of, 7 digit BSR code, 8 digit date of tender in the format "ddmmyyyy" and 5 digit challan no. For example, "12345670112200812345"

(ii) Wherever columns are available for providing Quantity, decimals upto two places only are allowed.

(iii) Columns where Amount is to be provided, only whole number is allowed.

8

How to Add or Delete Rows in various screens?

The procedure is as follows:

(i) Adding new rows: Sections such as "Details of the manufacture, clearance and duty payable" allow you to enter multiple rows of data in a tabular form. You can click on "Add" button to add more rows. To add more than one row, you must have filled data in the mandatory fields of the previous row.

(ii) Delete rows: Rows that have been added in the section, can be removed by checking the "select" box(es) and clicking "Delete". All rows cannot be deleted since atleast a minimum of one row of details should be present.

9

When should the check box for "NIL Return" be used?

When an assessee does not have any stock of excisable finished goods, any PLA/CENVAT credit balance, when during a month, there is no manufacture and clearance of any excisable goods etc. i.e. when there is nothing to declare to the department for the month, this can be used. Once the "NIL" return check box is checked, after providing the year and month of the return, the system will take you to the last screen of the return to fill in the details like place etc. and submit the return with the self assessment memorandum.

10

I have an opening balance of Rs.65,000 in PLA, now I have utilized Rs.55,000 for some payment under Other Payments - Arrears. But the system is asking me to enter the Challan No., Date and BSR Code against this entry in the Other Payments, and also it is expecting me to enter the challan number even though the payment is through Account current and not Credit Account. Please clarify.

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.

11

How to enter multiple Challans in ER-1/ ER-3?

Multiple Challans can be entered in the last section (Challan Details) of ER-1/ ER-3.

12

While filling return an error message is displayed by the system, what should I do?

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 e.g. calculated duty payable not matching with the duty payable as mentioned in the return.

13

What are the comments in red at the top of the confirmation page for my 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.

14

What if I am not able to correct the issues as highlighted 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).

15

In Dealer Return, after completing all information and clicking on Next button, an error message appears "MONTH YEAR WHICH YOU ARE FILING RETURN, RECORD ALREADY EXISTS". Please help.

This error will occur if the user has already submitted the Return for the mentioned month and year. In ACES, once user has submitted return for a particular month and year, he will not be able to submit the return again for the same month and year.

16

How will I know if I have filled my returns correctly?

In ACES you can view and verify the return submitted by you using

RET--> List Original Return (in case of Central Excise)

RET--> View ST-3 (in case of Service Tax)

17

How can I amend my ER-5? Can I amend this multiple times?

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.

18

How do I amend my saved ST-3 Return?

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.

19

How do I revise my ST-3 Return?

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.

20

Will I get an acknowledgment after filing the return?

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.

21

What is downloadable utility?

In ACES the 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.

22

What are the pre-requisites for filling data in this utility?

Following are prerequisites for filing data in offline utility:

1. The version of Microsoft Excel in your system should be Microsoft Office Excel 2003 and above

2. Make sure that you have downloaded the latest Excel Utility from ACES website / application to your local system

3. Please enable the Macros (if disabled) as per the following instructions:

- On the Tools menu, point to Macro, and then click Security.

- Click on either Medium or High to select the 'Security Level'.

- On the Trusted Publishers tab, select the Trust all installed add-ins and templates check box.

Please make sure that your System Date is correct.

23

Do I need to download utility each time I file a return or use the earlier one downloaded?

Yes, it is advisable that you download the latest version of utility from the ACES website before filling the same.

24

Give me an overview of offline utility for ER-1.

ER-1 is monthly return for production and removal of goods and other relevant particulars including CENVAT credit. The downloadable excel utility can be used for creating the XML file for e-filing of your return. This Utility is an Excel Workbook that consists of five worksheets and is dynamic.

E-filing consist of two sub process

(i) firstly generation of xml file of the ER-1 Return, and

(ii) uploading of generated xml file to ACES application.

25

What is the Structure of the Excel workbook in the offline utility for ER-1?

Filling of ER-1 consists of following five worksheets initially: "Return", "Paid", "CENVAT", "Other - Payments" and "Challan". The name of each sheet is displayed in the tab at the bottom of the worksheet.

(i) The sheets for entering duty payable data are added dynamically by the excel utility depending on the number of clearances entered. The sheets are named as "Payable (1)" , "Payable (2)" etc. The Utility will add new sheets for Payable dynamically when you enter data for production and clearance on sheet "Return".

(i) The sheet for entering data for duty head wise breakup of arrears are also added dynamically e.g. "ARREAR (1)" ,"ARREAR (2)" etc.

26

What are the steps for filing Return through offline utility?

The steps are as follows:

1. Fill up the Return data: Navigate to each field of every section in the sheet to provide applicable data in correct format. (Formats will get reflected while filling data.)

2. Validating Sheets: Click on the 'Validate this sheet' button to ensure that the sheet has been properly filled and also data has been furnished in proper format. If there are some errors on the sheet, the Utility will prompt you about the same. In such cases, the offline utility will not allow you to proceed further until you rectify the errors.

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 Efiling 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.

27

How do I file 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.

28

How do I get the form as an LTU assessee in offline utility?

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.

29

How do I fill up my ER-1 return using offline utility?

You can fill up your ER-1 return in the following manner:

a. You can use ER-1 Excel Utility for filing the return of Present or Past months.

b. 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.

c. You are not allowed to enter data in the Grey Cells.

d. Data provided must be in correct format, otherwise Utility will not allow you to proceed further for generating XML.

e. 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.

f. Moving through the sheets: 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.

g. 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.

h. 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 e.g. 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.

i. 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.

j. 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.

k. 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).

l. 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.

m. 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.

n. "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.

o. "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.

p. "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.

30

How an Importer can file OFFLINE Return in ACES?

1. The modified offline utility i.e. Dealer/Importer Return EXCEL utility will be used by Importer category of users.

2. Alternately they can use the "XLS Utility"- which is available as an option under the File return sub menu of Return module. This may be used especially for filing details of Invoices of large numbers. Here, they can fill in the details of Invoices as Row entries of Purchases / Sales captured in two separate sheets.

31

In ST-3 Offline Utility when I enter premises code, an error appears "Premises code Number accepts only 10 digits alphanumeric characters". Please help.

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).

32

How to generate 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.

1. After generating the XML, the Utility will prompt you the name and location of the files saved

2. 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-Jun-0910603PM.xml

33

How do I upload my 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-3)

RET--> eFiling-->Upload File (In case of ST-3)

34

What does the "status of returns" mean?

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)

RET--> eFiling --> View Status (In case of ST)

35

When will I know whether my uploaded return is accepted or rejected by ACES?

- Uploaded: Denotes that return is uploaded and under processing by the system. You should view again after some time

- Filed: Denotes that uploaded return is accepted by the system

- Rejected: Denotes that the return could not be processed due to errors and is rejected and the assessee return is not filed with the department in this case

The result of the acceptance or otherwise of the return filed off line will be known within one business day at present.

36

When are offline returns rejected?

Returns would not be accepted due to some technical errors validated by the system. For example, such errors may be wrong mention of premise code, mismatch of registration numbers, mismatch of period of return filed etc.

37

What to do when my return is rejected?

Errors due to which return is rejected are displayed when you click on hyperlink on rejected return. Please also look into the error the systems shows for the rejection of the return and correct the error. If required, returns can be corrected and then new xml file generated and uploaded again.

38

While uploading the XML file in ACES, an error appeared "File corrupt. Regenerate and upload the file again". Since regenerating the XML is time consuming task, please help how we can regenerate with less effort?

This error appears only when user has tampered XML file generated by the utility. Please ensure that you upload the original XML file generated by the utility without tampering/opening for modification.

39

While clicking on "Validate & Submit" button on worksheet on eFiling Dealer Return, it says 'Compile error in hidden module: Module 5' and system does not generate the XML to be uploaded?

This error will not occur if the user is using Microsoft Office Excel 2003 version or above

40

How I can pay duty online?

You can pay your duty through e-payment option on ACES homepage provided you have net-banking account with any of the banks listed in the ACES website. The listed banks will be displayed in a separate page once you click on e-payment option in ACES homepage. By clicking "Please click here" hyperlink in this page you will be taken to e-payment gateway through which you can make e-payment.

41

I tried paying the service tax through e-payment mode available in ACES homepage. However found that the organization details are not getting populated in the Form. Please clarify whether the EASIEST server is linked to the ACES server?

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, please contact the respective helpdesk mentioned in the concerned NSDL website.

42

Whether Importer has to file the Return in a new format?

Yes Importers have to file the Return using the Dealer/Importer Return Format dated:01.07.2014

Online Return: 'Dealer/Importer Return'.

Upload XLS utility: 'Dealer/Importer Return (XLS Upload)'.

43

Whether for filing the Return, an Importer has to have a Importer Registration number?

Importers should have a valid Importer Registration Number (15 digit PAN Based Number - in the format - PAN + EI+ nnn)

44

How to view the Returns filed by an Importer.?

Importers can view their Returns filed, using the Navigational Path RET --> List original Return Dealer/Importer return menu

The filter criteria may be given, and all the previously filed returns are shown to user. By clicking on any of the return from the list shown to user, he/she would be able to view the past return filed by him/her.

45

I got ST registration on/after 01.07.2012 with the service description, 'Other Than in the Negative List'. Can I file the return now?

Assessees registered / amended their registration on or after 01.07.2012 with the service description, 'All Taxable Services - Other than in the Negative List' are required to file amendment to their Registration online by deleting the said description and adding the relevant description(s) of Taxable Services available in the drop-down list in the online Amend ST1 Form.

Only after approval of the amendment by departmental officers, these assessees will be able to file their returns for the period from July, 2012 onwards.

46

The ST-3 Return for the period, July-Sept., 2012 is quarterly or half-yearly?

It is a quarterly return.

47

Is the new ST-3 return for the period, July-Sept., 2012 available in both online or offline modes?

It is available in offline mode only as of now.

48

How to download the new Excel utitlity for ST3 return for the period July-Sept 2012?

The new Excel utitlity for ST3 return for the period July-Sept 2012 can be downloaded from 'DOWNLOADS' section of ACES website, or after logging in, under the navigational path RET-> e-Filing -> Download eFiling Utility.

49

Are there any changes in the new format of ST-3 return for the period, July-Sept., 2012?

Few modifications have been carried out to overcome the difficulties in entering certain details such as R & D Cess, Specific Rate of Tax etc.

50

Any new instructions as the ST-3 format are modified?

Please go through the instruction sheet and guidelines given in the new excel utility, 'What's New' and 'Help' sections of ACES Website. For any other queries on legal/procedural matters, please contact your jurisdictional Central Excise or Service Tax office.

51

Are there any built in validations which may result in rejection of return

Yes. There are a few mandatory validations and if incorrect entries are made, the return would be rejected. Some of them are listed below.

a) Registration Number does not exist in the database.

b) If a non-LTU assessee selected 'Yes' in A6.1.

c) Wrong selection of Constitution resulting in display of payable/paid sheet in quarterly format instead of monthly format and vice versa.

d) Entering text in fields having drop-down values

e) Technical Error - tampering of XML file generated before uploading, error at the time of generation of XML file etc.

52

How to ascertain the errors if the return is rejected?

When the return is rejected, the reasons for the same would be displayed under the 'status of xml upload' view facility.

53

Do we get any mail in case of rejection of return with possible reasons?

Yes. Mail will be automatically sent by the system to the Assessee's e-mail ID mentioned/available in the registration data. Hence, it must be ensured that the e-mail ID in the ACES registration database is updated. You may also check the spam folder.

54

A1 - What is to be selected?

Only one of the options (ORIGINAL / REVISED) can be selected as applicable to the Assessee.

55

A2 - What to enter in this field?

15 digits PAN-based or Temp-based RC number should be entered.

56

A3 - Name of the Assessee

This field is disabled for any entry by the assessee. Based on the registration number entered, the name will be fetched from the registration database of the assessee, when the XML file is uploaded, and it will be displayed when the return is viewed.

57

A4 & A5

As this return is meant for the specific period, July - Sept. 2012, this field is auto-populated by the system and need not be entered by the assessee

58

A6 - How to select the option?

Assessees, falling under the jurisdiction of any Large Tax Payers' Unit (LTU) must select 'Yes' in A6.1. A6.2 - 'Name of LTU Opted for' will be fetched from the registration database of the assessee, when the XML file is uploaded, and it will be reflected when the return is viewed.

59

A7 - How to find out Premises Code?

This field need not be entered by the Assessee. This field will be fetched from the registration database of the assessee when the XML file is uploaded and it will be reflected when the return is viewed.

60

A8 - Constitution of the Assessee:

There are more categories compared to the old version of form ST-3. The Assessee has to select the appropriate category applicable to them and as already furnished in form ST-1. When 'Proprietorship/Individual', 'Limited Liability Partnership' or 'A Firm' is selected in the 'Constitution of the Assessee' field system will display the ST3 return with payable/paid sheets in quarterly format and for other values of Constitution the payable/paid sheets in monthly format.

61

A9 - List of Taxable Services - How to select many services?

To add more than one service, click on the 'Add Service' button. Similarly, if any service has been wrongly selected, it can be deleted by clicking on the 'Red' colour cell and then clicking on the 'Delete Service' button.

62

How to fill up Service wise details?

When the taxable services applicable are selected, the service-wise payable screens will be populated and displayed for filling up the data.

63

A10 - Category of Registrant/ Partial Reverse Charge: What is Partial Reverse Charge?

The details are available in the Notification No. 30/2012-ST dated 20-06-2012, effective from 01-07-2012, made applicable to certain specified services.

Service Provider has to select A10.1

Service Receiver has to select A10.2

If the Assessee is liable to pay tax under Partial Reverse Charge as Provider, he will have to select 'Yes' under A10.1 and A10.3 and select the percentage from A10.4.

If the Assessee is liable to pay tax under Partial Reverse Charge as Receiver, he will have to select 'Yes' under A10.2 and A10.4 and select the percentage from A10.6.

64

How to enter the details of exemptions, if any availed under particular Notification/s?

For entering details of any exemption availed under a Notification and entering the amount of exemption claimed, the below mentioned steps have to be followed:

a. A11.1 - This field should be selected as YES.

b. A11.2 - After selecting YES in A11.1 this field will be enabled. A drop down list of Notification No's / Sl. No will be enabled and displayed in A11.2, relevant for the selected service. The Assessee can select the Notification No. / Sl. No. to be availed by them. The assessee should select the Notifications and Sl.Nos. from the drop-down only and should not enter the numbers.

65

How to avail abatement?

a. A12.1 - This field should be selected as YES

b. A12.2 - After selecting YES in A12.1, this field will be enabled. A drop down list of Notification Nos / Sl No will be enabled and displayed in A12.2, relevant for the selected service. The Assessee can select the Notification No / Sl No availed by them. The assessee should select the Notifications and Sl.Nos. from the drop-down only and should not enter the numbers.

66

How to avail mega exemption notification?

Gist of the mega exemption Notification No 25/2012 ST dated 20.06.2012, effective from 01.07.2012, is made available in the excel utility in the Instruction sheet. This contains the serial no and the description of various services covered therein.

67

How to fill up the details of Provisional Assessment, if any, in the return?

In A13.1, when Yes is selected, A13.2 will be enabled to enter the Provisional Assessment order number and date.

68

What to fill up in B1.1 to B1.6?

The text in the rows are self-explanatory and for further details, you may go through the Instruction sheet available in the notified statutory Form ST-3 Vide Boards Order No: 01/2013-Service Tax dated 06th March 2013. For any further clarification on these fields, the Jurisdictional SP/AC/DC may be approached.

69

How to fill up B1.8 / B1.11?

If the Assessee desires to fill up any amount in these fields, they should have selected the applicable Notifications from A11/A12. Otherwise B1.8/B1.11 cannot be filled.

70

How to claim other deductions in B1.12?

For entering any amount in this field the Assessee should also fill up the details of such deductions claimed, in the text field provided there in. If this field is filled, the Return will be marked for R & C.

71

How to fill up B1.15 / B2.15, Service Tax Rate-wise Break up of NET TAXABLE VALUE for ADV rate?

When various Tax Rates are filled up in this table against certain taxable value, the total of such rate-wise values should be equal to the NET TAXABLE VALUE arrived in B1.14. For further details, the illustrations pasted in ACES Website under HELP section, may please be referred.

B1.15 / B2.15 is meant only for filling up ad valorem rates of Tax applicable only.

72

Is there any provision to enter specific rate of Tax?

Yes. Table is available in B1.16 / B2.16 for entering details of services liable to specific rate of Tax. The rates applicable can be entered along with the taxable units chargeable to Tax in this table and the system will populate the Tax payable.

73

Is Cess payable on the Tax calculated under specific rate of tax?

Yes. EDU Cess at 2% on the tax payable and SHE Cess at 1% on Tax payable has to be paid. If the Cess rates are entered by the Assessee, the system will populate the amount of EDU/SHE Cess payable under B1.20 and B1.21. Please also refer to the Ilustration for entering Specific rate in ST3 return is given at the end.

74

What is R & D Cess deduction?

In term of notification no 14/2012 ST dated 17.03.2012, it provides for exemption of R & D Cess payable on import of technology from the tax payable on the services provided.

75

How to fill up B2.1 to B2.21?

This is similar to what is explained for Provider section from B1.1 to B1.21.

76

How to enter the value of services imported

This can be entered under B2.5.

77

How to fill up Partial Reverse Charge under B1.6 & B2.7?

For filling up any amount in these fields, A10.3/A10.4 should have been selected as 'Yes' and A10.5/A10.6 should be enabled with the appropriate percentage, selected from the drop down list.

78

How do I fill up specific rate of Tax as a provider of 'Foreign Exchange Broker Service' / 'Lottery Ticket Selling Agents'?

Specific illustrations are given for the said services and are available in ACES Website under 'Help' section.

For Illustration click here

79

What is meant by book adjustment in the case of specified Govt. Departments?

This is meant for those Central Govt. Departments who are liable for service tax for the services provided by them but the payment of the same is effected by way of 'adjustment of entries' and not by Cash.

80

Where do we enter the advance amount of Tax deposited?

They should be entered in the table under part 'C' meant for Service Tax payable in advance.

81

Can I enter the payment of Arrears by CENVAT adjustment?

Yes. This amount can be entered in PART 'G'.

82

What Challan details have to be entered in H1?

If any payment of Cash / Cess / Other Payment have been made by cash all relevant challan nos. shall be entered in this table with their amounts.

83

How to enter details of multiple challans?

Any number of challans can be entered by clicking the 'Add Challan' button in the Challan details section.

84

How to enter the amount of late fee paid for delayed filing of returns?

A separate row no. G10 has been provided for this purpose.

85

What is the restriction for entering an amount in I3.1.2.6 / I3.2.2.6 / I3.3.2.6?

If any amount is entered in these fields, the details of the same should be given in brief in the text field provided therein.

86

Can I add ISD as new category of registrant at the time of filling up the return?

No. Such Assessee will have to file amendment application in ACES to add ISD as a category and only after that they have to file the return.

87

Can I enter EDU Cess and SHE Cess combined together in CENVAT section?

No. Separate tables have been provided for entries of credit taken and utilized on EDU Cess & SHE Cess.

88

Is there provision to enter the details of Certified Facilitation Centre (CFC)?

Yes. This has been provided under PART 'L' of the return.

89

How to calculate the late fee for delayed filing of the return?

New provision has been made in ACES to identify the delayed filling of returns, no. of days of delay beyond the due date and the late fee payable. After the returns are successfully filed, these details will be populated and displayed in the view option for Assessee and departmental officers.

90

The ST-3 Return for the period, Oct, 2012- Mar, 2013 is a quarterly or half-yearly?

It is a half yearly return.

91

Is there any change in the Format of ST3 return for the return period Oct, 2012 -March, 2013 when compared to July - Sept, 2012 return?

Yes. July - Sept, 2012 return was quarterly and Oct - March, 2013 is half yearly and accordingly the format is displayed in ACES

92

What is the last date for filing return for the period Oct, 2012 - March, 2013?

31st August, 2013 is the last date for filing the return for Oct - Mar, 2013 period.

93

The ST-3 Return for the period, Oct, 2013- Mar, 2014 is a quarterly or half-yearly?

It is a half yearly return.

94

What is the last date for filing return for the period Oct, 2013 - Mar, 2014?

25th April, 2014 is the last date for filing the return for Oct, 2013 - Mar, 2014 period.

95

Is the new ST-3 return for the period, Oct, 2013 - Mar, 2014 available in both online or offline modes?

Yes, it is available in both offline and online format.

96

What are the different methods of filing ST3 return in ACES?

a. You can file your returns online after logging into ACES www.aces.gov.in using your user-id and password.

b. You can also prepare your return off-line using Excel Downloadable Utility and then uploading the XML file so generated.

c. Return can also be field with the help of XML Schema, the third party software.

97

I got my Service Tax registration on or after 01.07.2012 with the service description 'Other Than in the Negative List'. Can I file the return now?

Yes, returns can be filed. However, it is suggested that necessary amendment application should be filed for updating the Registration data. Assessees registered / amended their registration on or after 01.07.2012 with the service description 'All Taxable Services - Other than in the Negative List' are required to file amendment their Registration online by deleting the said description and adding the relevant description(s) of Taxable Services available in the drop-down list in the online Amend ST1 Form.

98

How can I file the ST3 return on-line?

a. After logging into the ACES, click on the RET module displayed in the menu item at home page.

b. Select Fill ST-3 to get the Form ST3 on the screen. Select the required option. Navigation path is Login as Assessee > RET> Fill ST-3> Fill.

c. After filling all the details, in the last page, click on 'Preview' button.

d. A confirmation view screen will display the return in its entirety. Verify the correctness of details entered. Once it is confirmed that the entered details are in order, click on 'Submit' button.

e. 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.

99

In case of disruption while entering my return, is it possible for me to retrieve the entered details and complete the return at a later point of time or is it necessary that I have to fill and file the return at one go?

In the online version of ST-3 returns, in the event of disruption or loss of connectivity, there is auto save facility and the data entered in the return are automatically saved up to the page which have been saved by using the 'Next' button. But the data entered in a page, which has not been saved will be lost. If the user wishes to complete the return, the auto-saved returns can be retrieved, completed partially/fully using Complete ST3 option under RET> Fill ST3 > Complete ST3.

100

How to navigate between fields/pages on the screen?

Navigation would be as follows:

(i) Moving across fields: After entry in the desired field, tab key can be used.

On pressing tab, you will be taken to the next field of the section for data entry.

(ii) Moving across pages:

a. After you have filled the data in a given page, you can move to the next page by clicking 'Next' button.

b. Before moving to the next page, on clicking 'Next' button, the system will automatically validate all the entries of that page. If data is not correctly filled in, the errors in the page will be displayed.

c. In case of mandatory validations, the user will be able to proceed only after the errors displayed, are rectified.

d. In case of other minor errors, the user will be alerted about the errors and will be given an option to correct or to proceed without correcting the errors.

e. When 'Next' button is clicked, the user will be taken to the next sheet.

f. Similarly, 'Previous' button can be used for moving to previous page for the purpose of view or correction.

101

How to fill up the data in return?

a. All the fields marked with asterisk (*) are mandatory and the same have to be filled in each sheet before proceeding further.

b. Wherever required, data must be in correct format. For example, Challan No. should be a 20 digit number consisting of, 7 digit BSR Code, 8 digit date of tender in the format and 5 digit Sl.No. For example "12345670112200812345".

c. Only whole numbers should be entered in columns where Amount is to be entered

102

How to Add or Delete Rows in various screens?

The procedure is as follows:

(i) Adding new rows: Sections such as Taxable Services, Notification for Exemption / Abatement availed, Challan Details sections, Tax Rate Tables etc, allow the users to enter multiple rows of data in a tabular form. You can click on 'Add' button to add more rows. To add more than one row, you must have filled data in the mandatory fields of the previous row.

(ii) Delete rows: Rows that have been added in the section, can be removed by checking the 'Select' box(es) and clicking 'Delete'. All rows cannot be deleted since at least a minimum of one row of details should be present.

103

While filling return an error message is displayed by the system, what should I do?

Error messages are grouped into two categories: Mandatory validations and Warnings.

(i) Mandatory validations: These are major errors and you cannot proceed without correcting them e.g. Period of the return is left blank or when both the Original or Revised options, are selected as Yes.

(ii) Warnings: These are also major errors and should be corrected as per the error message. However, the system allows filing of the returns without correcting the errors. The returns containing these errors are marked for Review and correction by the departmental officers and they may contact the assessee for further clarification, information or documents to correct the errors.

104

What are the comments in red at the top of the confirmation page for my return while filing the return online?

The comments in red at the top of the confirmation page shows the errors found in the Return. These issues should be corrected by assessee by modifying the return details before submission.

105

What if I am not able to correct the issues as highlighted 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 'There is difference between Payable and Paid amount of Tax / Cess' etc. are marked for Review & Correction process. The assessee can also view these errors and subsequently file a revised return to correct these errors.

106

How will I know if I have filed my returns correctly?

In ACES you can view and verify the return submitted by you through RET-> View Original ST-3.

107

What is downloadable utility?

Downloadable utility is an offline utility of ST3 return, which can be downloaded to your computer when the same is connected to the internet, but it can be filled in offline, without connecting to the internet. After filling in the relevant data, the xml should be generated. Thereafter, the computer should again be connected to the internet and the XML file of the return be uploaded on-line to ACES.

108

How to download the Excel utility for ST3 return for the period Oct, 2013 - Mar, 2014?

The Excel utility for ST3 return for the period Oct, 2013 - Mar, 2014 is available for download at http://acesdownload.nic.in under the header Service Tax - Excel Utilities (For Filing ST-3 returns for Half Year Oct-Mar 2013 onwards). It can also be accessed from 'DOWNLOADS' section of ACES website http://www.aces.gov.in or after logging in, through the navigational path RET-> e-Filing -> Download e-Filing Utility.

109

What are the pre-requisites for filling data in this utility?

Following are prerequisites for filling data in the offline utility:

a. The version of Microsoft Excel in your system should be Microsoft Office Excel 2003 and above.

b. Make sure that you have downloaded the latest Excel Utility from ACES website / application to your computer, applicable for the return period for which you are filling the return.

c. Please enable the Macros (if disabled) as per the following instructions:

On the Tools menu, point to Macro, and then click Security.

Click on either Medium or High to select the 'Security Level'.

On the Trusted Publishers tab, select the Trust all installed add-ins and templates check box.

d. Please make sure that your computer system Date is correct.

e. The Computer should have a file Compression software to unzip Excel Utility File.

110

Do I need to download utility each time I file a return or Can I use the earlier one downloaded?

Yes. It is advisable that you download the latest version of utility from the ACES website before filling the same.

111

What are the steps for filing Return through offline utility?

The steps are as follows:

a. Fill up the Return data: Navigate to each field of every section in the sheet to provide applicable data in correct format. (Formats will get reflected while filling data.).

b. Validating Sheets: Click on the 'Validate this sheet' button to ensure that the sheet has been properly filled and also data has been furnished in proper format. If there are some errors on the sheet, the Utility will prompt you about the same. In such cases, the offline utility will not allow you to proceed further until you rectify the errors.

c. Generate XML: There is 'Validate Return and Generate XML' button on the last sheet 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 file 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).

d. Both files are saved in the same folder of your system where Efiling Utility is placed/ saved (while downloading the e-filing utility).

e. 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. On Upload screen provide the required information and browse to select the relevant XML file and submit the form.

112

How do I file NIL return in offline utility?

There is no NIL Return filing option in the ST3 return. You have to fill up the mandatory fields, generate XML and upload it with the relevant details for the return period.

113

Where do I find the row wise guidance to fill up the return?

The instructions for this are available in the Excel Utility under Instructions Section.

114

How to generate XML in the offline utility?

a. After filling all the relevant fields in the return, click on the button 'Validate Return and Generate XML' to generate XML file.

b. In case an error (mandatory validation or non-mandatory) is identified in some sheet which needs correction, the utility will prompt you about the same and will lead you to the respective sheet. If it is a mandatory validation, you will be able to generate the XML file only after correcting the error. If it is non-mandatory, the utility will list the errors and ask you before generating XML file: "Do you want to Submit Return and generate the XML with following errors" If you select Yes, then XML file will be generated with the filled-in data. For rectifying these errors, select answer as No.

c. After generating the XML file, the utility will display the name of the XML file and the location where it has been saved. The name format of the XML file generated will be: RegistrationNumber_Date_Time.xml e.g. AAABC7865XSD001_31-Jul-1344016PM.xml

115

How do I upload my offline return?

a. Login to ACES application and access RET -> e Filing -> Upload File to upload generated xml file of ST3 Return.

b. On Upload screen, fill in all the required fields like Financial Year, Return for the period and Return Type.

c. Click on 'Browse' to select the XML file, Save and then submit for uploading.

116

When will I know the status of the XML file uploaded?

The result of the acceptance or otherwise of the XML file uploaded will be known in one business day.

117

How do I check the status of the uploaded XML file?

The status of the uploaded XML file can be seen after logging into ACES through RET -> e Filing -> View XML Status.

118

What does the status of return mean?

The Status of XML file implies the status of offline returns uploaded into the system and results thereof, which can be either Uploaded or Filed or Rejected

Uploaded: Denotes that XML file of the return is uploaded and is under process. You should view again after some time.

Filed: Denotes that uploaded return is accepted by the system.

Rejected: Denotes that the return has been rejected due to some error(s) and the return is not considered as submitted to the department in such a case.

119

How to view the reason(s) for rejection of XML file uploaded?

The reason(s) of rejection of the uploaded XML file can be viewed after logging into ACES through RET -> e Filing -> View XML Status. A hyperlink is provided on the Return No. by clicking on which, the reason(s) of rejection can be viewed.

120

What are the reasons for which XML file get rejected?

There are a few mandatory validations as listed below and if incorrect entries are made, the return would be rejected:

a. Incorrect selection of return type whether it is Original or Revised return.

b. Incorrect Registration Number.

c. If a non-LTU assessee selected as 'Yes' in 'A6.1' and vice versa.

d. Wrong selection of Constitution.

e. Incorrect category of Registrant.

f. Incorrect Rates of Tax / EDU Cess / SHE Cess.

g. Higher amount entered in Challan Details Section as against the actual amount deposited.

h. Technical Error - Tampering of XML file generated before uploading, use of special characters in the return, error at the time of generation of XML file etc.

121

What to do when the XML file is rejected?

When you click on the hyperlink on the rejected Return No., the reasons of rejection are displayed. Please correct the error(s) in the filled-in details, generate a new xml file and upload the same once again.

122

While uploading the XML file in ACES, an error appeared as "File corrupt. Regenerate and upload the file again". What to do now?

This error appears only when user has tampered with the XML file generated by the utility. Please ensure that you upload the original XML file generated by the utility without tampering/opening for modification.

123

Do I get any intimation in case of rejection of uploaded XML file?

Yes, an e-mail will be automatically sent to the registered e-mail ID available in the ACES registration database. Please ensure that the e-mail ID in the ACES registration database is updated.

124

Can I view the return, after filing?

Yes, the returns filed can be viewed after logging into ACES through RET > View Original ST3 (or) RET > View ST3.

125

How do I file Revised return?

You can revise your ST-3 return once within 90 days from the date of filing the original return, through RET > Fill ST3 > Revise ST-3. Please ensure that in the revised return at A1 you select No for 'Original Return' option and Yes for 'Revised Return' option.

126

Will I get an acknowledgment after filing the return?

On successful submission of the return, an acknowledgement with a number in the format: (Registration Number::Type of return::Month and Year of the return) will be generated. This number becomes a reference number (Source Document number) for subsequent correspondence with the department in respect of that return.

127

Are the instructions for the return period Oct, 2013 - Mar, 2014 available?

Yes. Please go through the Instruction sheet and Guidelines given in the new excel utility, 'Whats New' and 'Help' sections of ACES Website. For any other queries on legal/procedural matters, please contact your jurisdictional Central Excise or Service Tax officer.

128

How do I get the form as an LTU assessee in offline utility?

There is an option for LTU in the first sheet. If you are filing return as LTU (Large Tax Paying Unit), then select the option as Yes.

129

How do I fill up the LTU City?

The LTU City need not be filled up and will be auto fetched by the system after uploading.

130

A6 - How to select the LTU option?

Assessees, falling under the jurisdiction of any Large Tax Payers Unit (LTU) must select 'Yes' in 'A6.1'. Also, 'A6.2' will be fetched from the registration database of the Assessee, when the XML file is uploaded, and it will be reflected when the return is viewed. These fields are auto-populated in the online version.

131

What are the fields which are populated by the system and need not be entered while filling up the offline utility?

The auto fetched fields after uploading are:

a. Name of the Assessee.

b. LTU City in case of LTUs

c. Premises Code.

132

Is the RC No. field case sensitive?

No. Even if the RC No. is entered in lower case, the same will be automatically converted into Upper case.

133

When I try to enter Premises Code, I am not allowed. What do I do?

Premises Code will be auto fetched by the system after uploading and need not be entered in the form.

134

A1 - What is to be selected for the type of return?

One of the options (ORIGINAL / REVISED) can be selected, as applicable to the Assessee, for filing the return.

135

A2 - What to enter in this field?

15 digits PAN-based or Temp-based STC number (Registration No.) should be entered.

136

A3 - Name of the Assessee?

This field is disabled for any entry by the assessee in the offline Utility. Based on the registration number entered, the name will be fetched from the registration database of the assessee, when the XML file is uploaded, and it will be displayed when the return is viewed. This field is auto-populated in the online version.

137

What A4 & A5 fields are meant for?

These fields are meant for the Financial Year and Period of Return required to be entered/selected by the Assessee.

138

A7 - How to find out Premises Code?

This field need not be entered by the Assessee. It will be fetched from the registration database of the assessee when the XML file is uploaded and it will be reflected when the return is viewed. This field is auto-populated in the online version.

139

A8 - Constitution of the Assessee?

The Assessee has to select the appropriate category applicable to them and as already furnished in form ST-1. When 'Proprietorship/Individual', 'Limited Liability Partnership' or 'A Firm' is selected in the 'Constitution of the Assessee' field system will display the ST3 return with payable/paid sheets in quarterly format and for other category of Constitution the payable/paid sheets in monthly format

140

A9 - List of Taxable Services - How to select many services?

To add more than one service, click on the 'Add Service' button. Similarly, if any service has been wrongly selected, it can be deleted by clicking on the 'Red colour cell' and then click on the 'Delete Service' button.

141

How to fill up Service wise details?

When the taxable services applicable are selected, the service-wise payable screens will be populated and displayed for filling up the data.

142

Is there any provision to enter specific rate of Tax?

Yes. Table is available in 'B1.16 / B2.16' for entering details of services liable to specific Rate of Tax. The rates applicable can be entered along with the taxable units chargeable, in this table. The system will calculate & populate the Service Tax payable.

143

Is Cess payable on the Tax calculated under specific rate of tax?

Yes. EDU Cess at 2% and SHE Cess at 1% on Net Service Tax payable has to be paid. If the Cess rates are entered by the Assessee, the system will calculate & populate the amount of EDU/SHE Cess payable under 'B1.20' and 'B1.21'.

144

What is R & D Cess deduction?

Notification No. 14/2012 ST dated 17.03.2012 provides for exemption of R & D Cess payable on import of Technology.

145

How to enter the value of services imported?

This can be entered under 'B2.5'.

146

A10 - Category of Registrant/ Partial Reverse Charge: What is Partial Reverse Charge?

a. The details are available in the Notification No. 30/2012-ST dated 20-06-2012, effective from 01-07-2012, made applicable to certain specified services.

b. Service Provider has to select 'A10.1'.

c. If the Assessee is liable to pay tax under Partial Reverse Charge as Provider, he will have to select 'Yes' under 'A10.1' and 'A10.3' and select the percentage from 'A10.5'.

d. Service Receiver has to select 'A10.2'.

e. If the Assessee is liable to pay tax under Partial Reverse Charge as Receiver, he will have to select 'Yes' under 'A10.2' and 'A10.4' and select the percentage from 'A10.6'.

*Note: Please refer to latest Notification(s) in this regard.

147

How to enter the details of exemptions, if any availed, under particular Notification No.?

For entering details of any exemption availed under a Notification and entering the amount of exemption claimed, the below mentioned steps have to be followed:

a. 'A11.1' - This field should be selected as 'YES'.

b. 'A11.2' - After selecting 'YES' in 'A11.1' this field will be enabled. A drop down list of Notification No.(s) / Sl. No will be enabled and displayed in 'A11.2', relevant for the selected service. The Assessee can select the Exemption Notification No. / Sl. No. to be availed by him. The assessee should select the Notifications and Sl.Nos. from the drop-down only and should not enter the numbers. Entering of text / No's is not allowed in these fields.

148

How to avail abatement?

a. 'A12.1' - This field should be selected as 'YES'.

b. 'A12.2' - After selecting 'YES' in 'A12.1', this field will be enabled. A drop down list of Notification No(s) / Sl No will be enabled and displayed in A12.2, relevant for the selected service. The Assessee can select the Abatement Notification No / Sl No availed by him. The assessee should select the Notifications and Sl.No's from the drop-down only and should not enter the numbers. Entering of text / No's is not allowed in these fields.

149

What to fill up in B1.1 to B1.6?

The texts in the rows are self-explanatory and for further details, you may go through the Instruction sheet available in the notified statutory Form ST-3 vide Notification No: 01/2013-Service Tax dated 06th March 2013. For any further clarification on these fields, the jurisdictional Superintendent/Assistant Commissioner/Deputy Commissioner may be approached.

150

How to fill up B1.8/B1.11?

If the Assessee desires to fill up any amount in these fields, they should have selected the applicable Notifications from 'A11/A12'. Otherwise 'B1.8/B1.11' cannot be filled.

151

How to fill up B1.15 / B2.15, Service Tax Rate-wise Break up of NET TAXABLE VALUE for ADV rate?

When various Tax Rates are filled up in this table against certain taxable value, the total of such rate-wise values should be equal to the 'NET TAXABLE VALUE' arrived in 'B1.14'. 'B1.15/B2.15' is meant only for filling up ad valorem rates of applicable Tax only.

152

The EC and SHEC rates were 2% and 1% respectively for the period April and May, 2015 and there is no levy of both cess from June, 2015 onwards. How to enter different Cess rates in the return for the return period April - Sept, 2015-2016?

Please click here for a detailed illustration.

153

How do I fill up specific rate of Tax as a provider of 'Foreign Exchange Broker Service' / 'Lottery Ticket Selling Agents'?

Specific illustrations are given for the said services and are available in ACES Website under Help section. For Illustration click here.

154

How Cess payable amount has to be calculated on Service Tax payable whether before deducting R&D cess or on Net Service Tax payable after deducting R&D cess?

EDU Cess and SHE Cess are calculated @ 2% and 1% respectively, on the Net Service Tax payable amount arrived at 'B1.19/B2.19' after deduction of R&D Cess.

155

If my tax liability is to the extent of 25% of the Value and tax rate is 12%, can I pay tax at 3% for the full value?

No. The extent of tax liability on certain specified percentage of value is prescribed in the Notifications issued for computing the Taxable value. This does not change or modify the % of tax liability. The Rate of Tax remains the same as 12% only. If an incorrect rate is entered by the user, the return will be rejected on uploading, during the XML processing.

156

If I am eligible to avail abatement from the value to the extent of 60% and liable to pay tax on the 40% of the value, can I pay tax @ 4.8% on the unabated value instead of 12%, as the ultimate tax payment amount is going to be the same?

No. The law provides for abatement from Value. However, tax is liable to be paid only at the prescribed rates. In the issue in question, 40% of the value should be computed and tax should be paid on that abated value @ 12%. If an incorrect rate is entered by the user, the return will be rejected on uploading, during the XML processing.

157

Will my return be rejected, if I enter an invalid Tax or Cess rate in B1.15 / B2.15 or B1.16 / B2.16?

Yes.

(a) In the offline mode, if the XML file is uploaded with invalid tax / cess rates, then the XML file for the return will be rejected.

(b) In the online mode, the system will give an alert message, if any invalid tax / cess rate is entered and will not allow the user to proceed further until a valid tax/cess rate has been entered.

158

How do I ascertain the correct rate of Tax and Cess?

Please refer to the Notification relevant to the service selected or in case of doubt, contact the jurisdictional officer for clarification on the applicable rate of tax / cess.

159

I am a provider of the service, "Promotion, marketing , organizing or assisting in organizing games of chance including lottery, etc.,". How do I fill up the Payable Sheet as this service is liable only for Specific rate of tax?

Please enter the applicable amount at B1.1 to B1.12. System will calculate the Net Taxable Value at B1.14 based on the entries made.

STEP 1: At B1.15, in the ADV rate table, enter the Adv. tax rate / EC / SHEC as zero and applicable taxable value for the respective months/quarters.

STEP 2: At B1.16 / B2.16, in the Specific rate table, enter the specific tax rate / EC / SHEC and applicable taxable units for the respective months/quarters.

Please be noted that when the Taxable value is greater than zero and the ADV rate of Tax is also zero in B1.15 / B2.15, then the entry in Specific Rate table in B1.16 / B2.16 is mandatory.

160

Abatement notification is applicable to my service. How to enter the rate of tax while availing Abatement?

I am availing an abatement notification for my service. When I fill the return, system is saying the tax rate entered by me is invalid. How to enter the details in the return when abatement notification is availed?

For availing abatement notification, please select the abatement notification no. and sl.no. applicable to your service at A12.

Please enter the applicable amount at B1.1 to B1.12. At B1.11, enter the amount claimed as abatement. System will calculate the Net Taxable Value at B1.14 based on the entries made.

At B1.15, in the ADV rate table, enter the applicable Adv. tax rate / EC / SHEC and taxable value for the respective months/quarters.

Please be noted that the tax rates should not be abated.

For example, the return will be rejected if abated tax rates, as shown below, are entered.:

Advalorem Tax Rate .61 entered in provider section in payable sheet for the service "Air travel agent services" is not valid.

Advalorem Tax Rate 4.81 entered in provider section in payable sheet for the service "Transport of persons by cruise ship" is not valid.

Advalorem Tax Rate 3 entered in provider section in payable sheet for the service "Tour operator Services" is not valid.

Example: Mr. A is providing Rent-a-cab scheme operator service. His gross taxable amount is Rs.10,00,000/- during the period October-March, 2013-2014. He is availing abatement notification no.26/2012-S.T. dated 20.06.2012 As per sl.no.9 of the said notification, Mr.A is liable to pay service tax on 40% of the amount charged for providing the said taxable service.

Correct Method Gross Taxable Amount (B1.1) = 10,00,000. Abatement Claimed (60% of 10,00,000/-) (B1.11) = 6,00,000. Net Taxable Value (B1.14) is Rs. 4,00,000. Tax Payable (B1.15) is 12% on Rs. 4,00,000.

Incorrect Method Gross Taxable Amount (B1.1) = 10,00,000. Effective tax payable is 40% of Rs.10,00,000. Abatement Claimed (B1.11) = 0. Net Taxable Value (B1.14) is Rs. 10,00,000. Tax Payable (B1.15) is 4.8% (i.e., 40% of 12%) on Rs. 10,00,000.

In this example, 4.8% is not a valid tax rate for Rent-a-cab scheme operator service. Hence system will not accept this tax rate in online filing of return and reject the XML file uploaded in offline mode.

In other words, you should claim abatement only from the value and not from the tax rate while availing abatement on any service.

The rate of service tax should be as prescribed.

161

Where do I enter the advance amount of Tax deposited?

It should be entered in the table under part 'C' meant for Service Tax payable in advance. Any Challan No. entered in this section should be entered again in 'H1' also.

162

What is meant by book adjustment in the case of specified Govt. Departments?

This is meant for those Central Govt. Departments who are liable to pay Service Tax for the services provided by them but the payment of the same is effected by way of 'Adjustment of entries' and not by Cash.

163

How to enter the amount of late fee paid for delayed filing of returns?

A separate row no. 'G10' has been provided for this purpose in the return.

164

How to calculate the late fee for delayed filing of the return?

New provision has been made in ACES to identify the delayed filling of returns, no. of days of delay beyond the due date and the late fee payable. After the returns are successfully filed, these details will be populated and displayed in the view option for Assessee, as provided in Rule 7C of Service Tax Rules, 1994.

165

Can I enter the payment of Arrears by CENVAT adjustment?

Yes. This amount can be entered in PART 'G'.

166

Where to show arrears of taxes in the ST3 return?

Arrears of taxes should be shown in Part G.

167

How to enter multiple Challans in ST-3?

Multiple Challans can be entered in the Challan Details Section in 'H1, H2' and Advance Payment details in Section C with Add Challan facility available therein.

168

What Challan details have to be entered in H1?

If any payment of Tax / Cess / Other Payments have been made by cash, all relevant challan nos. shall be entered in this table with their amounts which is mandatory. Even if they are entered in their respective sections, all Challan No's should be entered in 'H1'.

169

What is the restriction for entering an amount in I3.1.2.6 /I3.2.2.6/I3.3.2.6 and such other specific fields?

If any amount is entered in these fields, the details of the same should be given in the text field provided therein.

170

Can I enter EDU Cess and SHE Cess combined together in CENVAT section?

No. Separate tables have been provided for entries of credit taken and utilized on EDU Cess& SHE Cess.

171

Can I add ISD as new category of registrant at the time of filling up the return?

No. Such Assessee will have to file amendment application in ACES to add ISD as a category and only after that they can file the return.

172

What is CFC?

CFC refers to Certified Facilitation Centres. For more details on this, Click here

173

Is there provision to enter the details of Certified Facilitation Centre (CFC)?

Yes. This has been provided at 'PART L' in the Distributor sheet of the ST3 return.

174

Where to find the FAQs on CFC?

The FAQs on CFC are available in the ACES homepage under CFC menu option. Click here to go to FAQs on CFC.

1

Who is required to get registered under the HSNS Cess Rules?

Every taxable person as per section 3 of the Health Security se National Security Cess Act, 2025 ('the Act') must register. Application is made in FORM HSNS REG-01 through the portal (www.cbic-gst.gov.in). Where machines are installed in more than one factory, separate registration is required for each factory.

2

I am an existing manufacturer of Pan Masala. By what date must I apply for registration under the new HSNS Cess Rules?

Apply immediately upon commencement of the Act and the Rules, i.e., on 1st February, 2026. Since liability to pay cess begins from that date, submit FORM HSNS REG-01 on the portal at the earliest. The registration certificate will be effective from the date you become liable, which for existing manufacturers is 1st February, 2026.

3

I applied for registration, but the officer has not responded for the past ten days. Can I start manufacturing?

Yes. As per rule 5(3), if the proper officer fails to take action within seven working days, the application is deemed approved. The Registration Certificate in FORM HSNS REG-02 will be made available on the portal.

4

Can I pay my cess liability after applying for registration without obtaining the registration certificate?

Yes, after obtaining the temporary registration number upon successful submission of FORM HSNS REG-01. Cess is to be collected at the beginning of each month, but no later than the 7th day of that month. For new applicants who already own or control machines on 1st February, 2026, payment may be made on the portal using the temporary registration number even if the certificate (to be issued within seven working days) is still being processed.

5

Once I get my registration, when must I file the declaration regarding my machines?

File FORM HSNS DEC-01 on the portal within seven days of the grant of registration, specifying machine parameters (maximum rated speed, weight of specified goods, etc.) relevant for computing cess. Example: ABC Ltd receives its Registration Certificate on February 10, 2026; it must file FORM HSNS DEC-01 by February 17, 2026.

6

What if I add a new machine? Do I need to inform the department?

Yes. File a fresh declaration under section 9(3) of the Act and rule 9(2) of the Rules within fifteen days of any change in parameters relevant for computing cess, including installation or addition of a new machine. Example: a new packing machine installed on March 1, 2026 requires a fresh FORM HSNS DEC-01 by March 16, 2026.

7

Can I file a fresh declaration immediately after filing the first one?

No. As per rule 9(2), a fresh declaration cannot be filed until the proper officer has issued an order under rule 11 with respect to the previous declaration.

8

How will the department verify my declaration?

The proper officer will verify the declaration within 90 days as per rule 10 (Chapter III).

9

What happens if the officer finds that the maximum rated speed of my machine is higher than what I declared?

(1) The officer informs you of the discrepancy. (2) After giving an opportunity to be heard, the proper officer passes an order confirming the computation of cess within 30 days of verification. (3) You pay the cess so determined for the subsequent period and also the differential cess with interest for the past period, as per rule 11(3), from the date of installation (initial declarations) or date of change in parameters (fresh declarations) until the date of actual payment. Example: on 1st February a manufacturer installs a machine and declares 300 pouches/minute. On 1st April the officer concludes the maximum rated speed is 700 pouches/minute. The order is to be issued by April 30th after a reasonable opportunity of being heard. The registered person pays the differential cess for February, March and April with interest (liability is backdated to the installation date, Feb 1st) and pays cess as determined for the subsequent period.

10

If the officer agrees with my declaration, will I get a confirmation?

Yes. If no discrepancy is found, the proper officer passes an order confirming the declaration within 15 days from the date of verification.

11

How is the HSNS Cess calculated? Is it based on actual production?

No. It is calculated and payable monthly based on the number of packing machines installed and their maximum packing speed, as per Table 1 of Schedule II of the Act. For a wholly manual process unit, cess is as per Table 2 of Schedule II.

12

I am installing a new machine in the middle of the month. Do I pay cess for the full month?

Yes, if you are a registered person. Cess for the new machine is payable in full for that entire month within five days of the addition or installation. Example: M/s ABC Ltd (existing registered entity) with 4 machines installs a 5th machine on August 20, 2026, with monthly cess liability of Rs. 1,01,00,000. It must pay by August 25, 2026; for delay, interest is payable from August 26, 2026 to the date of actual payment.

13

What are the due dates for payment and return filing?

Pay monthly cess electronically by the 7th day of the current month. File the monthly return in FORM HSNS RET-01 by the 20th day of the succeeding month.

14

What happens if I file my return late?

The proper officer issues a notice requiring you to furnish the return within fifteen days of receipt. Further, under section 18(1)(c) of the Act, failure to furnish the return on the due date results in a penalty of at least Rs. 10,000.

15

What happens if I make errors in my return or provide false information?

Omissions or incorrect particulars can be rectified before the end of the calendar month in which the original return was filed. If rectification results in higher cess liability than originally declared, the differential amount must be paid along with interest.

16

What is 'Abatement' under the HSNS Cess Rules?

An adjustment in the cess liability of a registered person where any machine or manual process unit remains inoperative for a continuous period of fifteen days or more. Since cess is calculated monthly per machine, abatement adjusts already-paid cess for periods when the machine was sealed and not in use.

17

What is the minimum period of shutdown required to claim abatement?

Continuous non-operation of fifteen days or more. Example: if a machine is sealed for 10 days, de-sealed for two days and sealed again for another 10 days, abatement cannot be claimed because the continuous period is less than 15 days.

18

Can I simply switch off the machine and claim abatement later?

No. Inform the proper officer at least 3 working days before the intended closure. The officer will visit the factory and seal the machine so it cannot be operated, within three days of receipt of the intimation. No manufacturing may take place on that machine while sealed.

19

Can I stop paying Cess if my machine is not working or if there is no demand?

No. Abatement (adjustment) can be claimed only if the machine is non-operative for a continuous period of 15 days or more, following the procedure under Chapter V of the Rules.

20

How is the abatement amount calculated?

Pro-rata formula: A = (C / N) x D, where A = abatement amount; C = total monthly cess liability for that machine; N = total number of days in that month (28, 29, 30 or 31); D = total number of continuous days the machine was inoperative in that month. Example 1: C = Rs. 2,02,00,000 (700 ppm machine); sealed 1 Sept to 19 Sept (19 days), de-sealed on 20 Sept; N = 30, D = 19; A = (2,02,00,000 / 30) x 19 = Rs. 1,27,93,333 (about Rs. 1.28 crore). Claim to be made on or before 20th October; if filed on 25th September and order passed on 7th October, it is adjusted against November liability. Example 2: C = Rs. 2,02,00,000; sealed 20 July, de-sealed 8 August (19 days), calculated separately for each month. July: N = 31, D = 12 (July 20-31), A1 = (2,02,00,000 / 31) x 12 = Rs. 78,19,355. August: N = 31, D = 7 (Aug 1-7), A2 = (2,02,00,000 / 31) x 7 = Rs. 45,61,290. Total claim = Rs. 1,23,80,645 (A1 + A2), to be applied for on or before 20th September; if filed on 25th August and order passed on 5th September, it is adjusted against October liability.

21

When do I get this money back?

It is not a cash refund. Submit the claim on or before the 20th day of the month succeeding the period for which abatement is claimed. The proper officer issues an order within 15 days of receipt of the claim. The abated amount is adjusted against cess liability for the month following the month in which the order is issued.

22

How do I restart a sealed machine?

Inform the proper officer at least 3 working days before you intend to resume operations. The officer will visit the premises to de-seal the machine.

23

Are there any mandatory surveillance requirements for my factory?

Yes. Install a CCTV system covering all packing machines and manual process units. Footage must be preserved for 24 months and provided to officers within 48 hours of request.

24

Can I remove an old machine from my factory?

Yes. Inform the proper officer 3 working days in advance. The officer will supervise the uninstallation and removal; if removal is not feasible, the machine will be sealed.

25

My machine has a maximum rated speed of 700 pouches/minute, but I only run it at 300 pouches/minute. Which Schedule II slab applies to me?

Cess is based on the Maximum Rated Speed, not the actual operating speed. As per Rule 12, the maximum rated speed is the maximum speed achievable by the machine, irrespective of the actual operating speed or weight of goods manufactured.

26

If I do not produce the specified goods in a month, but the machine was not sealed, do I still pay Cess?

Yes.

27

My machine was sealed from September 1st to September 15th. On September 15th evening, it was de-sealed. Am I eligible to claim an abatement?

No. The machine was non-operational for a continuous period of only 14 days, so you are not eligible.

28

I have 5 machines. 4 were sealed for 20 days, but 1 was running. Can I claim abatement for the 4 machines?

Yes. Abatement is claimed machine-wise.

29

I want to scrap an old machine. Can I just dismantle it?

No. Follow the procedure under rule 34: inform the proper officer at least three working days in advance of the intended date of uninstallation. The officer will supervise the removal; if removal is not feasible, the officer will seal the machine so it cannot be operated.

30

How is the cess calculated if my factory uses both machines and manual processes?

If any part of the process involves a machine, cess is calculated using the machine-based rates in Table 1 of Schedule II. A process is 'wholly manual' only if no machine capable of assisting or completing any part of the manufacturing or production is installed in the factory. For wholly manual units, cess is as per Table 2 of Schedule II (11 lakhs per month).

31

I am planning to start a new Pan Masala manufacturing unit in March 2026 (after the rules are notified). If I install my machines and start production on the 10th of the month, do I have to pay the Cess for the entire month?

No. As per the proviso to rule 12, if a newly registered person installs machines during a month, cess for that month is pro-rata, i.e., for the days remaining from the date of installation of the machine or start of the manual process unit. It must be paid within five days of such installation or start. Example: machines installed on 16th September; cess for 15 days (16-30 September) is payable pro-rata by 21st September.

32

How often will the verification of the machines be carried out?

Physical verification of the factory and machines is carried out within 90 days of filing the initial declaration in FORM HSNS DEC-01. On a change in any parameter (addition or installation of a machine, maximum rated speed, weight of specified goods), a fresh declaration is required within 15 days of the change, and it is also verified within ninety days of filing.

33

Do I have to upload the technical details of the machines along with FORM HSNS DEC-01?

Yes. The registered person must upload the technical specification sheet of the machines (manufacturer's manual) along with FORM HSNS DEC-01.

34

Is HSNS Cess Act applicable to a unit manufacturing Pan Masala in an SEZ?

Yes. The Act is applicable to a unit located in an SEZ having installed machines for the production of pan masala.

35

Is there a Helpdesk available for the immediate redressal of taxpayer grievances?

Yes. The CBIC Mitra Helpdesk provides support by email at cbicmitra.helpdesk@icegate.gov.in (attach screenshots of errors for faster resolution) and via the National Toll-Free Number 1800-425-0232.