ACES or Automation of Central Excise and Service Tax is a centralised, web-based software that allows a user to automate the processes of Central Excise (CE) and Service Tax (ST) under GST. In a bid to simplify and streamline these processes, the functionalities of ACES has been migrated and integrated into the new CBIC-GST portal.
Who can use ACES functionalities?
As stated earlier, the ACES portal consists of 2 parts, Central Excise(CE) and Service tax (ST). Thus, any businessperson who transacts in a business requiring CE or ST can use ACES, although he would be required to register separately to use each of them. A businessperson registered on ACES can carry out processes as given below
Central Excise processes
- Registration
- Returns,
- Refunds & Rebate
- Claims & Intimations
- Provisional Assessments
- Exports
- Dispute Resolution
- Audit.
Service Tax processes
- Registration
- Returns
- Refunds
- ST3A
- Dispute Resolution
- Audit.
What are the functionalities offered by ACES Portal
ACES provides the following
- 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.
Migration/ Registration Procedure
The DG system has issued an advisory explaining the step-by-step procedure for Registration and Migration of New Taxpayers and Existing taxpayers respectively.
The procedure for existing taxpayers to login and register under Central Excise is explained as follows:
Advisory for Existing Taxpayers
The procedure for existing taxpayers to migrate to the CBIC GST integrated portals explained as follows:
- Visit ACES login page.
- In the “Taxpayer Login”, the applicant needs to provide his/her existing user id and password credentials (used by them to login to ACES portal).
- On successful authentication, the user will be mandated to change the password.
- Thereafter, the taxpayer can login to the CBIC GST integrated portal with the user id and the new password to carry his/her transactions
Advisory for New Taxpayers
The procedure for new taxpayers to login and register under Central Excise is explained as follows:
- Visit ACES login
- The following particulars are required to be entered by the new taxpayer applicant:
- Name as mentioned in PAN
- PAN
Note: The business entity for which the Central Excise registration is applied for, is required to be a holder of valid Permanent Account Number (PAN) under Income Tax. - Mobile Number
- Email Address
Note: The One Time Password(OTP) and other communication will be sent to the above mobile number and email id. - State of location of the business premises
- CAPTCHA
- PAN details will be validated online.
- After the PAN details are validated successfully, an OTP will be generated and sent to the Mobile Number and e-mail Id provided by the applicant.
- After submission of OTP, a 15-character Temporary Reference Number (TRN) will be generated and sent to the registered mobile number and e-mail Id.
- The applicant will be required to enter the Temporary Reference Number (TRN) on the CBIC-GST taxpayer portal login and generate an OTP(sent to the Mobile Number and e-mail Id provided by the applicant).
- After successful submission of the TRN and OTP, the applicant will be able to view the Taxpayer Dashboard and fill application forms.
- The Taxpayer applicant, who intends to register under Central Excise in respect of Tobacco & Tobacco products falling under Tariff Chapter 24 and for specified petroleum goods falling under Tariff Chapter 27, will file “A1 Form”.
- Any person who is not a registered taxpayer but who is required to obtain a 15-digit Non-Assessee Code which would enable him to make e-payment of any Central Excise dues (legacy or current period), will file “Non-Assessee Form”.
- The applicant can click on the A1 Form, fill in the required details under each tab of the application form, upload relevant documents, and submit the same to the Department. An overview of “A1 Form” is given below:
- Business details
- Postal Address of Business Premises
- Details of Place of Business
- Authorized Signatory
- Bank Details
- Details of Existing Registrations under various Statutory Authorities
- Details of Promoters/Directors, etc.
- Details of Goods Manufactured
- Declaration Form
- On successful submission of the application, a System response with Application Reference Number (ARN No.) will be generated.
- The applicant can access the portal with the Temporary Reference Number (TRN) as login and view the Application filed and the Acknowledgement Receipt generated, with reference to the cited ARN, on the Taxpayer dashboard.
- On submission of the application for registration, the application will go to the proper officer for verification and approval. Once approved the Registration Certificate bearing distinct Registration Number would be generated.
- After generation of RC, the applicant can login to the Portal with Central Excise Registration Number as Username and the temporary password communicated through email and mobile.
- On first such login, the applicant will have to change the password, mandatorily.
If the Taxpayer is facing any issue while accessing the CBIC GST portal or changing the Password, the Taxpayer can contact the cbecmitra helpdesk either through calling the toll free number-18001200232 or through mail-cbecmitra.helpdesk@icegate.gov.in for resolution.
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