ACES - Highlights

Mission Mode Project of Govt. of India

Centralized Web-based, Workflow-based
System
Complete End-to-End Solution
Major Processes in Central Excise & Service Tax
covered
Enabled to accept Digitally-signed Documents
 Present Status of ACES

Pilot Roll Out in December 2008/ March 2009 in 6

Commissionerates (LTU Bengaluru, LTU Chennai,
ST Chennai, Coimbatore, Belapur, Bhubaneswar-
II)
Next Phase Roll out in September/ October, 2009
in 25 Commissionerates including Ahmedabad,
Chennai, Bengaluru, Hyderabad, Jaipur, Delhi etc.
Roll out in 24 Commissionerates in November,
2009
Plan to roll out in all India by December, 2009 in
remaining Commissionerates
 ACES – Modules
Central Excise Service Tax
Registration Registration
Returns Returns
Provisional Assessment ST3A
Refunds Refunds
Dispute Resolution Dispute Resolution
Accounting Accounting
Audit Audit
Claims and Intimations
Exports
 INTERFACE

 INCOME TAX – Verification of PAN

 EASIEST – Verification of Payment Particulars (GAR 7

Challans) from Banks through NSDL

 ICES (Indian Customs EDI System) – Verification of

Export Related Processes
 ACES - Benefits to Assessees

Uniformity of Process across India

Internal Messaging / Alert System
Assesses can File, Track, View, Know the Status of
documents online, Instant e-acknowledgement
Online Registration and Amendments and E-filing of
Returns
Single Window Service - E-payment
Reduce Physical Interface with Department
All these services come free of cost
 Facilities available to Assessee

View ledger
Amend registration
account details
details
File refund claims
File returns

Intimations and
sundry applications

Registration File appeals

Assessees
File export documents

Provisional Respond to show

assessment cause notices
requests

View audit reports

 REGISTRATION

Two Types of Registration

Registration with ACES as User ( only for new assessee)
Registration with the Department as Assessee ( for all assesees)

On-line Registration for new assessee

Existing Assessee
New Assessee
LTU Assessee
Non-Assessee

New Registration Structure

10 – PAN
11-12 - EM/ED/SD
13-15 - Alpha-Numeric
Existing Assesses – Procedure to access ACES

Existing Assessee not to take fresh registrations

SACER/SAPS contains details of Email Ids of the Existing
Assesses
For all the Existing Assesses, the system would generate
TPINs (Temporary Personal Identification Number) and
passwords for initial access to the application. The format
of TPIN would be T + 9 digit number’ (e.g. T012345678)
An email message with details for accessing ACES will be
sent to the email Id of the Assesses with a hyperlink to
connect the User Name Creation Screen in ACES.
Contd…

Assessee uses the hyperlink provided and clicks on it

A screen opens up, in which the assessee fills in the t-pin &
password provided and chooses a new user-id and password
User-id once selected cannot be changed
Now assessee can login into ACES
Note-1: Assessee should also check “Spam” or “Bulk Mail”
Note-2: In case of difficulty (Scenario 2 / 3 above), the Assessee
should contact the Range SP for early resolution
 What Next ?

After this message is sent by ACES on the basis existing in

SACER/SAPS data base, the following scenarios are
possible :
 Scenario 1 : The message reaches the correct email id of
the assessee
 Scenario 2 : The message bounces back from the email id,
which does not exist
Scenario 3 : The message reaches the email id of a person
who is not/ no longer associated with the assessee
 Action for the non receipt of email

The assessee may not receive TPIN in following situations

e-Mail ID is not available
e-Mail ID is incorrect
Procedure
The assessee intimates non receipt of email and furnishes
the correct email ID to the concerned jurisdictional officer.
Comm.Admin or the jurisdictional officer corrects the email
id of assessee and regenerates the password
the TPIN and newly generated password is mailed
automatically to the new email ID.
 Registration Procedure for New
Assessee (Registrant)
User to access ACES application by clicking
http:/www.aces.gov.in
Select the hyperlink “New Users to Click Here to Register
with ACES” to go for Creation of User Name.
This Screen enables creation of User Name(ID) & Password
(given by the User) after entry of valid E-mail ID and other basic
details of the person registering with the ACES Application.

User ID once selected is Permanent, Password

can be changed
ACES Home Page

Login for C.Ex. Assessee

Login for Service Tax Assessee

New Assessee to Click
here
Alphanumeric Name coined / given by the User

Email Id of the User for future correspondence from ACES

 Registration Procedure for New
Assessee- Contd….
Once registered with ACES Application, the hyperlink
Login would enable the person to go into the
Application.
Select Registration Module -> Option Fill Form
Fill Form A1, A2, A3, Declarant –in case of Central
Excise
Fill ST-1 form in case of Service Tax
This will enable Online filing of Application Form for
Registration with Department
 Menu to
Access
A1/A2/A3/De
clarant form

Registration as Assessee
 A-1 Form

PAN
Validated
against IT
Database.

Jurisdiction
is entered
 Registration of Non-Assessee

Applicable to persons such as

Merchant Exporters
Persons other than Registered Assessees who wish
to file refund claims
Co-noticees in Departmental proceedings
Persons who have failed to obtain CE/ST
registration and against whom the Department has
initiated proceedings
Persons who are required to tender any payment
to the Dept
Registration of Non-Assessee – Contd.
Mandatory to have Assessee Code for making
payments through banks
Non-Assessee Codes to be passed on to banks
through NSDL for enabling the person to make the
payment
Non-Assessee Code not a statutory registration but
required to recognise as an User of ACES
Code can be generated by the Non-Assessee or by
Departmental Officer by filling-in a form
PAN or Non-PAN based but for refunds PAN is
mandatory
 E-filing of Returns
On-line Filing of Self-Assessed Returns
Off-line Downloadable Utilities Available at ACES website
ACES validates Registration No, Period of Return, CETSH,
Notification, Rates of Duty
Status of Returns – Uploaded, Filed or Rejected
Returns verified with GAR 7 Challan Details obtained
through EASIEST
CE Returns with errors marked for Review and Correction
by Superintendent.
Message regarding modification to be sent to assessee,
who can view the reviewed return
 Claims, Intimations and Permissions
Permission for multiple invoices,
intimation usage, cancellation &
authorized issuer of invoices
Application for Remission of Duty
Application for permission to pay
duty and remove final products
from job workers premises
Application for availing the benefit
of SSI exemption
Application for Transfer of CENVAT
Credit
Application for Permission to
remove semi-finished goods for
certain purposes
Record Maintenance
Account of Removal
Application of Procurement of
Excisable Goods at
Concessional Rate of Duty
Intimation for monthly return
for removal of Goods at
Concessional rate of duty
Intimation regarding receipt of
imported goods at
Concessional rate of duty
Application for permission to
remove excisable goods for
carrying out tests
 Provisional Assessment

Facility to file Provisional Assessment requests

online by Assesses.
Order for Provisional Assessment issued online by
Department
Facility to file Provisional Assessment extension
requests online by Assesses.
Provisional Assessment finalization order issued
online
Details of B 1 bond captured into ACES
 Dispute Resolution

Online issue of Show Cause Notices by Department

Facilitates Assesses to file reply online
Intimation for date of Personal Hearing is sent
online.
Online issue of Order in Originals and
Commissioner Appeal Orders by Department.
Facility to Assesses provided to file appeal online
with Commissioner Appeals.
 Refunds

Facility for assesses to file Refund Claims online

Online issue of notices by Department
Online reply to notices by Assesses.
Passing of Refund Orders online by Department
Filing appeals online with Commissioner Appeals if
Assessee is aggrieved.
 Exports

ACES provides online filing of documents for various

categories of exporters like merchant exporter,
manufacturer exporter, EOU and Export warehouse
Bond details captured online and Debit and credit entries of
Bond automated
Online filing of AREI, ARE2, Nepal invoice, CT1,CT2,CT3,
Procurement Certificate etc
End to End Export cycle-From procurement to
warehousing-export is covered
ACES has Interface with ICES –Customs for receiving proof
of exports online
 ACES – Service Desk

Toll Free Number – 1800 425 4251, Available from 9.00 AM

to 7.00 PM on working days
Complaint can also be E-mailed to
aces.servicedesk@icegate.gov.in
A ticket is opened and closed only when the issue is
resolved
Acknowledgement of the complaint lodged sent to the
Email Id of the Assessee
Resolution of Problems communicated
Monitoring through specially developed software program
& Resolution of Problems communicated
Provision for escalation of problems to appropriate
technical teams for effective resolution
 ACES – Help
LMS, User Manual, FAQs are available in ACES
website under Help Section
Learning Management Software of
Registrations, Returns, Claims & Intimations,
Provisional Assessments, Exports
User Manuals Registrations, Claims &
Intimations
Frequently Asked Questions General
ACES Brochure giving details of various features
of ACES is available on the website
 Requirements

PC with
Internet Email Id

I D Pas
e r sw o
Us rd
List of Banks for e-Payment
THANK YOU