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AUTOMATION OF CENTRAL EXCISE AND SERVICE TAX (ACES)

An e-governance portal of CBEC for Central Excise & Service Tax Assessees



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


CBEC Circular No. 919/09/2010 CX, dt 23rd March 2010 on ACES, both for Central Excise & Service Tax assesses click here

E-Filing Circular

E-filing of ER 2, ER 4, ER 5 , ER 6 returns made mandatory for assesses, who have paid Central Excise duty of Rs. 10 lakh or more( including payment by utilistaion of Cenvat credit) in the previous financial year. All Dealers to e-file Returns mandatorily wef 1st June, 2010. For details see Notification No 20-21/2010 CE (NT) dtd. 18.05.2010 and CBEC Circular No. 926/16/2010 CX, dtd. 28th May 2010 (Click here for Circular)

E-Filing Circular

CBEC has issued a Circular No. 919/09/2010-CX dated 23rd March 2010 on the procedure for Electronic filing of Central Excise and Service Tax Returns and for Electronic Payment of Excise Duty and Service Tax.

E-Filing of Returns

CBEC has issued Notification No. 04/2010-Central Excise (N.T.) and Notification No. 01/2010-Service Tax, both dated 19th Feb, 2010, making e-filing of Central Excise Returns (ER-1 and ER-3) and Service Tax Return (ST-3) mandatory for assessees with effect from 1st April, 2010.

Notification No 04/2010-CE (N.T.) dated 19.02.2010 makes it mandatory for assessees who have paid total duty of rupees ten lakhs or more including the amount of duty paid by utilization of CENVAT credit in the preceding financial year to file the monthly or quarterly return, electronically under sub-rule (1) of Rule 12 of the Central Excise Rules, 2002 and deposit the duty electronically through internet banking under sub-rule (1) of Rule 8 of the Central Excise Rules, 2002.

Similarly, Notification No. 01/2010-ST dated 19.02.2010 makes it mandatory for assessees who have paid total Service Tax of rupees ten lakhs or more including the amount of tax paid by utilization of CENVAT credit in the preceding financial year to file the half-yearly return (ST-3), electronically under sub-rule (2) of Rule 7 of the Service Tax Rules, 1994 and deposit the service Tax liable to be paid, electronically, through internet banking under sub-rule (2) of Rule 6 of the Service Tax Rules, 1994.

The facility of e-filing of returns on the website (http://exciseandservicetax.nic.in), as provided in the CBEC Circular No.791/24/2004-CX. Dated 1.6.2004, has been withdrawn and the assessees are required to file their returns online or by uploading the downloadable off-line return utilities to the new ACES website (http://www.aces.gov.in).    

Further, to make it easy for the Dealers to file returns in ACES, an XML schema has been hosted on the ACES website. By suitably modifying their own software application and using this schema the assessees (Dealers) can also generate an up-loadable form of return directly from their own database without the need to make fresh data entry.

Details for e-filing of returns are available in the Help Section of this website under Learning Management Software (LMS), User Manual and FAQs and in the Download Section.

E-Payment

For e-payment, assessees should open a net banking account with one of the authorized banks (currently there are 28 banks), list of which is available on the EASIEST (Electronic Accounting System in Excise and Service Tax) website of CBEC, maintained by NSDL (https://cbec.nsdl.com/EST/). Payment through ICICI Bank, HDFC Bank and Axis Bank can be done by assesses for select Commissionerates only, list of which is published in the aforesaid EASIEST website. Payment through all other authorized banks can be made for all Commissionerates.

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

Procedure for e-Payment: 

  1. To pay Excise Duty and Service Tax online, the assessee has to enter the 15 digit Assessee Code allotted by the department under erstwhile SACER/SAPS or the current application ACES.
  2. There will be an online check on the validity of the Assessee Code entered.
  3. If the Assessee code is valid, then corresponding assessee details like name, address, Commissionerate Code etc. as present in the Assessee Code Master will be displayed.           
  4. Based on the Assessee Code, the duty / tax i.e. Central Excise duty or Service Tax to be paid will be automatically selected.         
  5. The assessee is required to select the type of duty / tax to be paid by clicking on Select Accounting Codes for Excise or Select Accounting Codes for Service Tax, depending on the type of duty / tax to be paid.    
  6. At a time the assessee can select up to six Accounting Codes. 
  7. The assessee should also select the bank through which payment is to be made.      
  8. On submission of data entered, a confirmation screen will be displayed. If the taxpayer confirms the data entered in the screen, it will be directed to the net-banking site of the bank selected.           
  9. The taxpayer will login to the net-banking site with the user id/ password, provided by the bank for net-banking purpose, and will enter payment details at the bank site.       
  10. On successful payment, a challan counterfoil will be displayed containing CIN, payment details and bank name through which e-payment has been made. This counterfoil is proof of payment made.         
  • Updated eFiling utilities for all Central Excise and Service Tax Returns have been released and can be downloaded using the Download link on homepage.
  • Now you can make e-payment of your duty liabilities though ACES by selecting e-Payment option on homepage.
  • Learning Management Software in Central Excise for Registration, Returns, Claims and Intimations, Exports, Provisional Assessment, Refunds, Dispute Resolution modules, and in Service Tax for Registration, Returns, Provisional Assessment, Refunds, Dispute Resolution modules has been uploaded on ACES website. You can visit Help option to access the same.
  • Downloadable version of Learning Management Software (LMS) is available in the Download section of ACES Homepage.
  • Power Point Presentation on ACES for Assesses is available in the Help section of ACES Homepage.
  • The Automation of Central Excise and Service Tax [ACES] application has been rolled out in the Indore Commissionerates from 15th Dec 2009.

Service Desk @ACES

Service Desk @ACES In case of any difficulty in accessing or using the ACES Application, assessee can seek help of the ACES Service Desk by sending e-mail to aces.servicedesk@icegate.gov.in or calling up national toll-free number 1800 425 4251 on any working day from Monday to Friday between 9 AM and 7 PM.

Learning Management Software (LMS)


- Central Excise (Registration, Returns, Claims and Intimations, Exports, Provisional Assessment, Refunds, Dispute Resolution)
- Service Tax (Registration, Returns, Provisional Assessment, Refunds, Dispute Resolution) 

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

User Manuals:

- Central Excise (Registration, Claims & Intimations)
- Service Tax (Registration)

Convenience @ACES

- ACES Brochure
- Power Point Presentation on ACES for Assesses

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

eFiling Offline Utilities/Schema

Assessees can file their Central Excise and Service Tax Returns using following offline Excel Utilities/XML Schema by downloading the same from this page. It is advised that the latest Excel Utility may be used every time, for filing Returns, by downloading it from the link given below Click on the respective Excel Utility/XML Schema hyperlink to download. Please refer the detailed Instructions Sheet embedded within the utility before using the same.

Central Excise
Excel Utilities
Last Updated
XML Schema
Last Updated
18-03-2010
06-04-2010
18-03-2010
06-04-2010
18-03-2010
08-07-2010
08-07-2010
08-07-2010
08-07-2010
18-03-2010

Excel Utilities for Service Tax
02-07-2010

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