Automation of Central Excise and Service Tax (ACES)

 

The central board of excise and customs has developed a new software application called automation of Central excise and service tax (ACES). It is a new centralized and web-based software application. It is designed to provide you an electronic interface with the department and the aims behind this is:

- Improving tax-payer service,

- Reducing paper work,

- Transparency as well as Accountability, and

- Improve the efficiency of Indirect tax Administration.

The application has been rolled out:

Finally the Automation of Central Excise and Service Tax [ACES] application has been rolled out in the following Commissionerates:

Zone	Commissionerate	W.E.F.
Bengaluru	LTU-Bengaluru	05th Dec 2008
Chennai	LTU-Chennai and Service Tax-Chennai	12th Mar 2009
Coimbatore	Coimbatore	13th Mar 2009
Mumbai-II	Belapur	23rd Mar 2009
Bhubaneswar	Bhubaneswar-II	27th Mar 2009
Delhi	Delhi-IV (Faridabad)	14th Sep 2009
Hyderabad	Hyderabad-I, Hyderabad-II, Hyderabad-III and Hyderabad-IV	17th Sep 2009
Ahmedabad	Ahmedabad-I, Ahmedabad-II, Ahmedabad-III and Service Tax-Ahmedabad	18th Sep 2009
Jaipur	Jaipur-I and Jaipur-II	23rd Sep 2009
Kolkata	Service Tax-Kolkata	23rd Sep 2009
Bengaluru	Bengaluru-I, Bengaluru-II, Bengaluru-III and Service Tax-Bengaluru	30th Sep 2009
Chennai	Chennai-I, Chennai-II, Chennai-III and Chennai-IV Central Excise	5th Oct 2009

Available help and support:

-         Anyone can make a friendly call at 1800 425 4251 (toll-free).

-         Anyone can send a mail seeking help at aces.servicedesk@icegate.gov.in

-         Upload the e-filing excel utilities from http://www.aces.gov.in/Download.htm.

-         Anyone can make e-payment of duty liabilities though

http://www.aces.gov.in/e-Payment.htm.

-         Anyone can learn through LMS (Learning Management Software) through

http://www.aces.gov.in/Documents/LMS/CE_REG/intro.swf.

Now come to the machinery part of this application: Registration

New Assessee: in respect of ACES application, the new assessee means, a person who is not registered with the CBES. The new assessee have an option to get register himself through online. To register with ACES click here. By clicking the given link a new window will open and ask for further details like:

Fill all the details as required in the above window in the respective columns, please take care of the followings:

-          User name should up to 6 to 12 character only all should be in off caps.

-          Password should have only 6 characters.

-          Email address should be active and you should check carefully as you have no option to change the same once you click on "submit" button.

-          Name of the unit should be the name as shown in the registration certificate.

-          Designation should be of the person who will sign the return.

-          Name of the person who will sign the return.

-          And remaining details are optional.

Finally click on "submit" button. A massage will show like below:

Now, go to your mail inbox, a mail will come from ACES admin. In that mail you have received your password like below:

Now again come to the ACES homepage and choose the Central Excise or Service tax link as the case may be. And login by entering the ID and Password as given in the above mail. A new window will open for change password like:

Enter your old password as given in the above mail and enter your own password (it should be of 6 character only), confirm new password (repeat your own password again). Finally a password hint question for future assistance. It will be helpful for password retrieval. And click on the "submit" button.

Now you will be successfully login in to your account in which you can apply for a new fresh registration or you can use all the features as being available by ACES at your home page.

Existing Assessee: In respect of ACES application, the existing assessee means a person who is registered with the CBES. The existing assessee need not to take fresh registration with the department. He has to just register with the ACES.

A mail will be sent from acesadmin@icegate.gov.in to your e-mail ID, as available in the existing registration database. The said mail has a TPIN and password. The above mail id is system generated so we cannot reply on the said mail. The said mail has registration no. of the assessee, full name of the assessee, full address of the assessee and TPIN link and password. The format of mail is like below:

We have to just copy the first link as shown in the above mail followed by password and past the said link in the internet browser. After following the above link as shown in the above mail we have a new window in front of us like:

Basically this window is for generating ID of your choice and password. We just have to fill all the required information in the respective cells. Like user name (your own), password (as given in the mail), New password (your own), confirm new password (repeat your own password) ) finally a password hint question for future assistance. It will be helpful for password retrieval. And click on the "submit" button.

While choosing user name remember that user name is permanent and cannot be changes in the future. And also it will be suggestive for all to change the password at regular intervals. As anyone can surrender his/her registration certificate through ACES so please do not disclose the user name and password with anyone. Also check your bulk/spam folder periodically for communication from ACES.

A massage will show "you have been successfully registered with ACES with the user id xxxxxx" like:

Now click on the Login button and type your user id and password in the respective column. You will reach on the home page of your account. And now you can use all the features as being available by ACES at your home page. Like filing of return ER-1, ER-2 etc. for excise and ST-3 for service tax.

If, in any case you have not received any mail from acesadmin@icegate.gov.in to your e-mail ID, it means your mail id as provided is not working or there is no mail id in the CBEC database. Then you should contact the jurisdictional Range Officer to confirm/modify your e-mail ID, after which the system will send you a fresh mail communicating the TPIN and password. You should write a application in the format annexed herewith.

Technical support from your side:

Processor: Intel Pentium III and higher.

RAM: At least 256 MB.

HDD: At least 40 GB.

Web browser: IE 6.0 and above or Netscape 6.2 and above or Mozilla Fire Fox.

MS Office: 2003 or above for using excel file utilities.

General: Sound card, Speakers/Headphones, Colour Monitor for using LMS.

Further, It will be suggestive to use the "Mozilla Fire Fox" rather than any other internet browser for all the application of ACES. There are so many problems come in other internet browser. To install the "Mozilla Fire Fox" in your computer just follow the link

http://www.mozilla.com/en-US/products/download.html?product=firefox-3.5.3&os=win&lang=en-US.

Contemporary situation:

October 9^th, 2009, only few assesses have received his/her user name and password in respect of central excise and last date of filing of return of central excise is October 10^th, 2009. "Sir please accept our return manually this time only, we have already applied for user id and password, we will definitely file e-return next month". Yes, most of assesses have been filed the return ER-1, ER-2 and ER-6 manually.

October 14^th, 2009, No one has received his/her user name and password in respect of service tax and the last date of filing of return is October 25^th, 2009. The jurisdictional departments are pushing us to file e-return. "Should we apply for user id and password or should we file the return manually". As the jurisdictional officers are not accepting manual return, so, "please extend the last date for those assesses to whom no mail has been received till October 25^th".

ANNEXURE

To

The Assistant Commissioner
Service Tax Range-___,

JAIPUR.

SUB: APPLICATION FOR PERMISSION TO FILE ST3 RETURNS ELECTRONICALLY.

1) Name of Assessee:

2) Category of service(s):

3) Service Tax Registration No. :-

4) Email Address:

(Please give a trusted e-mail address to which the User Name and Password for access to the E-filing of the Return can be sent)

5) We request that, we may permitted to file our ST3 Return electronically. We declare that we satisfy the conditions of Trade Notice No 6/2003 dated 01-04-2003 and shall observe the instructions given therein.

We undertake to indicate my/our 15 digit STP code in every challan used by us for remitting Service Tax in Banks.

If any difficulty is faced in filing the return electronically and get the acknowledgement from the computer within one month from the due date, we shall file manual returns as was done hitherto.

Date:                                                                                     Name and signature of the Assessee

Place:

Designation with Seal

 

SOURCE : http://www.taxguru.in/others/how-to-file-return-in-aces-part-i.html

Affidavit must for gift in kind, over Rs. 50,000, from kin

It must affirm that donor is related to donee

New Delhi: From now on, when you get a gift in kind, valued at more than Rs. 50,000, from your parents or other relatives, make sure you have a sworn affidavit declaring the donor your kin.

The Central Board of Direct Taxes has ruled that any such gift will be taxable for the donee unless it is from relatives or given during occasions such as marriage or by way of inheritance.

On-the-spot verification

"The donee has to get an affidavit affirming the donor to be his mother, father, brother, sister or any other relative so that at the time of claiming exemption under the new arrangement, the income tax assessment officer can have an on-the-spot verification," a senior IT official said.

An individual could preferably get one affidavit listing all gifts taken in the entire assessment year from different relatives or the same kin. The affidavit would save IT assessees the hassle of proving that the gifts, movable and immovable, were received or inherited from a relative residing in any part of the world. It would also establish the donee's relationship with the donor, the official said.

The CBDT on September 30 notified that "with effect from October 1.... any gift in kind, being an immovable property or any other property, the value of which exceeds Rs. 50,000, will become taxable in the hands of the donee, being an individual or a Hindu Undivided Family (HUF), as income from other sources..."

The department will not tax gifts received from a relative on the occasion of marriage of the donee, under a will or by way of inheritance, in contemplation of the death of the donor, from any local authority as defined in Section 10(20) of the Act, from any fund or trust established under Section 10(23C) and from any trust or institution registered under Section 12AA.

Assesses will have to file income tax dues on the value of the gift and disclose its taxable value in the returns for the assessment year 2010-11.

Under the IT Act 1961, a relative is defined as a spouse, brother or sister, brother or sister of the spouse, brother or sister of either of the parents, any lineal ascendant or descendant and spouse of any of the relatives. — PTI

 

http://www.thehindu.com/2009/10/09/stories/2009100952061100.htm

Gifts of property (gifts-in-kind) above value of rs.50,000 become taxable from 1st October 2009

The Income Tax Act 1961 (the Act) has been amended with effect from 1st October 2009 to provide that any gift-in-kind, being an immovable property or any other property, the value of which exceeds Rs.50,000 (rupees fifty thousand), will become taxable in the hands of the donee, being an individual or a Hindu Undivided Family (HUF), as income from other sources under clause (vii) of sub-section 2 of section 56 of the Act. Therefore, any such person who receives a gift of any such property on or after 1st October 2009 must pay the income tax due on the value of the gift and disclose the taxable value of such property in the return of income for assessment year 2010-11 and subsequent years.

The following types of gifts will, however, not be subject to tax, i.e. gifts (a) from a person who is a relative; (b) on the occasion of marriage of the individual; (c) under a will or by way of inheritance; (d) in contemplation of death of the donor; (e) from any local authority as defined in the Explanation to section 10(20) of the Act; (f) from any fund or trust established under section 10(23C) of the Act; (g) from any trust or institution registered under section 12AA of the Act. 

Relative is defined in the Act as (i) spouse; (ii) brother or sister; (iii) brother or sister of the spouse; (iv) brother or sister of either of the parents; (v) any lineal ascendant or descendant; (vi) spouse of any of the relative at clauses (ii) to (v); of the individual. Gifts received from these relatives will not be subject to tax. 

Earlier cash gifts exceeding Rs.25,000 were subject to tax with effect from 1st April 2004. Later the Act was amended with effect from 1st April 2006 to tax all cash gifts having aggregate value exceeding Rs.50,000. Cash gifts also enjoy exemptions as is available for gifts-in-kind.

Source:

PRESS RELEASE  No.402/92/2006-MC (21 of 2009) Dated: September 30, 2009

Government cautions taxpayers against fake refund email

 

New Delhi, Oct 6

 

Five days after a fake email notice that purports to come from the Income Tax Department started making the rounds among taxpayers, the government Tuesday cautioned them, saying it had not sent any such emails.

Millions of net users received the fake email in the last six days that asked the taxpayers to submit refund form along with their credit card details.

"Please submit the tax refund form and allow us three-five business days in order to process it. The refund can be delayed for variety of reasons," said the email that started circulating among net users Oct 1.

The finance ministry Tuesday said the Income Tax Department had not sent any such emails for tax refunds.

"Information has been received from several quarters that people are receiving electronic mails informing them of their income-tax refunds and seeking their credit card details."

"Taxpayers are cautioned that they should not respond to such mails. and if they do so it would be at their risk and responsibility," a ministry statement said.

 

http://www.prokerala.com/news/articles/a84006.html