According to Section 69, every person liable to make payment of service tax or any other person notified by the central govt through a notification is required to get the registration under the service tax act
The Central Board of Excise and Customs has developed a new software application called Automation of Central Excise and Service Tax (ACES), which aims at improving tax-payer services, transparency, accountability and efficiency in the indirect tax administration in India. This is a Mission Mode project (MMP) of the Prime Minister under the e-governance plan of the Govt. of India. ACES encompasses the entire gamut of Central Excise and Service Tax processes - registration, returns, accounting and reconciliation, refunds, dispute resolution, audit, provisional assessment, exports, claims, intimations and permissions.
Who can use ACES?
The ACES application has interfaces for:
- Central Excise Assessees and Central Excise Departmental Officers
- Service Tax Assessees and Service Tax Departmental Officers.
- Also For Non Assessees who want to interact with the Department.
Attention is invited to Circular No. 919 / 09 / 2010 - CX dated 23rd March 2010 prescribing the procedure for electronic filing of Central Excise and Service Tax returns and payment of Central Excise duty and Service Tax by all the assessees who had paid Central Excise duty and Service Tax of Rs. 10 Lakh or more (including payment by utilisation of Cenvat credit) in the previous financial year. Attention is also invited to Notifications No. 21/2011- Central Excise(NT) & 22/2011-Central Excise (NT) both dated 14.09.2011 and No. 43/2011-ST dated 25.08.2011 prescribing mandatory electronic filing of Central Excise and Service Tax returns
2. DG (Systems) has prepared comprehensive instructions outlining the procedure for electronic filing of Central Excise duty and Service Tax returns and electronic payment of taxes under ACES. The same is annexed. The said instructions outline the registration process for new assessees, existing assessees, non–assessees and for Large Taxpayers Unit assessees, 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. It is requested to sensitize the concerned officers as well as the trade and industry regarding the said instructions.
3. As a large number of taxpayers would be required to file Central Excise and Service Tax return electronically, it is requested that the trade and industry may be provided all assistance so as to help them in adopting the new procedure.
On Line Registration
On line registration has been mandatory for all kind of assesses Under the software called Automation of Central Excise And Service Tax (ACES ) regarding registration a user has to first register with ACES. This registration is not a statutory registration as described in Act or Rules made thereunder the Service Tax Act
(a) New Assessee -
1 The user first log on to www.aces.gov.in
2 Choose the service tax button appearing on the left side of the web page Click the button New Users Click here to Register with ACES in the log in Screen That appears after clicking Service Tax Button
3 Fills in and submit the form Registration With ACES by furnishing a self chosen User ID and e-mail ID .Once chosen It cannot be changed
4 The system will check the availability the chosen User ID & Then generate the Password & Sent to e-mail mentioned in the form
5 The User then re-login & move with statutory registration with Service Tax by Filling Form ST -1 by clicking the Reg link & change the Password Immediately.
system will generate the registration number after that request go to AC/DC
6 After that Assessee may be required to submit certain documents for verification After due processing a message will be sent to assessee & the signed copy or R C Can be sent by post or can be collect by assessee.
The existing assessee are not required to get fresh registration. they will have to only registration with ACES in following way
1 ACES application will automatically send the mail to the e-mail ID already available in the existing data base. indicating A TPIN number and password .this mail contain a link to the website
2 The assessee clicks on link and is taken to ACES Application
3 The assessee after providing the required information including the password as provided in e-mail. a new user ID & new password Submit the form.
This type of registration is provided in ACES to any individual,firm or company which require to transact with the department of central excise & service tax in non assessee capacity
1.Merchant exporter 2. co-noticee 3.refund applicant 4.persons who has failed to get registration under the law against whom the department has started proceedings 5.person who are required to make any payment under the service tax & central excise rules
when such person seeks registration under the non assessee category they have to follow the same steps as in case of new assessee provided they have to choose and fill in the non assessee form. In case the Asseessee is taking registration for claiming refund or rebate it is mandatory to furnish his/her valid PAN
DOCUMENT REQUIRED FOR ADDRESS PROOF & IDENTITY IN CASE OF REGISTRATION & CENTRALISED REGISTRATION
1 Copy of PAN Card
2 Residence addresses of proprietor / partners
3 Memorandum of association or partnership deed
4 Power of attorney/board resolution in respect of authorized signatory ,his name and address detail
5 Proof of address of premises for which single or centralized registration taken A copy of telephone bill.electricity bill,rent agreement in name of prop & partnership firm or document issued by any central or state government
PROCEDURE FOR REGISTRATION
The assessee is required to submit the form ST-1 after providing basic information such as Name. Address, Constitution and PAN. The registration is to be allowed within 7 days of acknowledgement of registration application .however if the assessee does not get registration within such period of 7 days it is deemed to have been granted
AMENDMENT IN REGISTRATION CERTIFICATE
If there is any change in any information as provided in ST 1 at the time of obtaining registration or assessee intends to provide any additional information to the department. the assessee shall intimate the same in writing to the jurisdictional assistant commissioner or deputy commissioner of central excise as the case may be within a period of 30 days of such change Rule 4(5A)
SURRENDER OF REGISTRATION CERTIFICATE
Every registered assessee ,who ceases to provide the taxable service for which he is registered shall surrender his registration certificate immediately to the superintendent of central excise RULE 4(7)
In case of any difficulty in accessing or using the ACES Application assessee can take the help of ACES Service Desk by sending e-mail to [email protected] or calling up national toll free number 1800 425 4251
We will help/Guide you to Register Service Tax Number,