Government of India
Ministry of Finance Department of Revenue
(Central Board of Excise and Customs)
New Delhi
Circular No. 956/17/2011-CX
Dated, the 28th September,2011
To
All Chief Commissioners of Customs &Central Excise,
All Chief Commissioners of Central Excise,
All Chief Commissioners of Large Taxpayers Unit.
Sub.: Procedure for electronic filing of Central
Excise and Service Tax returns and for electronic payment of excise duty and
service tax.
Sir/madam,
Attention is invited to
Circular No. 919 / 09 / 2010 - CX dated 23rd March
2010 prescribing the procedure for electronic filing of Central Excise and
Service Tax returns and payment of Central Excise duty and Service Tax by all
the assessees who had paid Central Excise duty and Service Tax of Rs. 10 Lakh or
more (including payment by utilisation of Cenvat credit) in the previous
financial year. Attention is also invited to
Notifications No. 21/2011-Central
Excise(NT) &
22/2011-Central Excise (NT) both dated 14.09.2011 and
No.
43/2011-ST dated 25.08.2011 prescribing mandatory electronic filing of Central
Excise and Service Tax returns
- DG (Systems) has prepared comprehensive instructions outlining the
procedure for electronic filing of Central Excise duty and Service Tax
returns and electronic payment of taxes under ACES. The same is annexed. The
said instructions outline the registration process for new assessees,
existing assessees, non–assessees and for Large Taxpayers Unit assessees,
steps for preparing and filing of return, use of XML Schema for filing
dealer’s return, procedure for obtaining acknowledgement of e-filed return,
procedure for e-payment etc. It is requested to sensitize the concerned
officers as well as the trade and industry regarding the said instructions.
- As a large number of taxpayers would be required to file Central Excise
and Service Tax return electronically, it is requested that the trade and
industry may be provided all assistance so as to help them in adopting the
new procedure.
- Field formations and trade/industry/service provider may also be informed
suitably.
- Hindi version will follow.
Yours faithfully,
(V.P.Singh)
Under Secretary (C.X.6)
F.No. 201/10/2011-CX 6
Click here for :
Annexure