Procedure for electronic filing of Central Excise and Service Tax returns and for electronic payment of excise duty and service tax

Pursuant to issuance of Notifications No. 21/2011-Central Excise (NT) & 22/2011-Central Excise (NT) both dated 14.09.2011 and Notification No. 43/2011 ST dated 25.08.2011 prescribing mandatory electronic filing of Central Excise and Service Tax returns, the DG (Systems) has issued comprehensive instructions outlining the procedure for electronic filing of Central Excise duty and Service Tax returns and electronic payment of taxes under ACES.  The said instructions outline the registration process for new assessees, existing assessees, non–assessees and for Large Taxpayers Units, 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.

[Circular No. 956/17/2011 CX dated 28.09.2011]

Source: www.taxindiaonline.com and www.cbec.gov.in