What are the benefits for a service provider in the new system, ACES?
In this era of information and technology, the Central Board of Excise and Customs (CBEC) has launched a project for the implementation of Automation of Central Excise and Service Tax (ACES) in the Central Excise and Service Tax Commissionerates in India for efficient tax compliance and transparency.
Till date, ACES has been implemented in 104 Central Excise and Service Tax Commissionerates in India. This is second generation software, which will gradually replace the current applications of SERMON, SACER, SAPS, STREMS, used in Central Excise and Service Tax for capturing returns and registration details of the assesses.
This new centralised and web-based software application aims to automate all core processes of excise and service tax with an intention to harness information technology to improve taxpayer services as well as internal efficiencies, transparency and accountability in indirect tax administration, resulting in drastic reduction of the taxpayers' time and cost in complying with tax provisions.
ACES will allow a networking of the central excise, customs and service tax offices situated across the country through a wide area network and will also provide linkages to banks, DGFT and income-tax department for validation and online clearances. ACES will enable taxpayers to obtain online registration under central excise and service tax, electronically file statutory returns, claims, intimations etc and keep a track of the status of these documents online.
The officers will be allowed access to the system after allocation of user ID and password by the system and allotment of specified jurisdiction (commissionerate, division or range etc.) with a set of activities through the ACL (Access Control of Users) module.
On the other hand, assessees can log onto the system through internet and get themselves registered with the system through a process called "Registration with ACES", by furnishing a self-chosen user ID and e-mail ID. The system will then generate a password and send it to him by e-mail. However, the existing assessees need not take fresh registration; they will have to register with the ACES application only.
The assessees will have options for electronically filing returns by choosing one of the three facilities to be offered by the department: (a) they can file it online, or (b) download the off-line return utilities, which can be filled-in leisurely and uploaded to the system through the internet, or (c) visit a nearby service provider (NSDL) for digitizing the manual returns and uploading the same through them on payment of service charges.
Since the off-line returns will be subjected to some in-built validations, it may take some time for the system to reflect its status - filed or rejected. It is a win-win situation for both the assessees as well as the officers of the department.
Right from online registration and amendment of registration details, electronic filing of all documents such as applications for registration, returns, claims, permissions and intimations; provisional assessment request, export documents, refund request, additional facility of filing through the offline downloadable utility of returns, the assessees will be able to check the status of their claims, applications and permissions through online tracking.
The assessee can also have an online view facility to see a few documents like RC, Returns, SCN, Order-in-Original etc. The system also has a facility for internal messaging system for faster communication of information, viz. on issuance of RC, SCN or O-i-O, the system will send messages to the assesses, ultimately resulting into faster, system-supported processing of refund claims, faster resolution of disputes on account of system-facilitated resolution mechanisms. This will lead to increased operational efficiencies, viz. assessees can electronically file replies to SCNs etc.
In future, it will help to have a single-source information on all their financial transactions with CBEC - automatic updates of running bond accounts upon procurement of goods for export (CT), despatch for export (ARE) and on receipt of proof of export, duty payments through cash and CENVAT credit, returns, running bond accounts, refund claims, payments against showcause notices, Order-In-Originals, appeals with Commissioner Appeals etc.
Apart from this, the ACES application will greatly assist the departmental officers in discharging their duties as all the critical data elements like Registration No, PAN, Classification of Goods, CETSH NO, Notification No, Rate of Duty etc. will be automatically validated by the system. There is also automatic alert system for the pending tasks when deadline is approaching, which will help in managing tasks in a better fashion. The ACES proposes that the returns will be subjected to a risk-based scrutiny.
If any assessee has not filed any return for the previous period, the system will automatically alert the departmental officer, thereby tackling the problem of missing returns. The directories are to be maintained centrally, so that there is uniformity in application of laws, procedures, notifications and rates of duty. Budgetary and other changes will be centrally fed into the system through a special patch release process, which will take the burden off the field staff.
This will help in generating reliable reports on revenue and other special reports at commissionerate and all-India level, so that the field-level staff can better utilise their time for other important assignments.
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