Circular No. 1069/2/2019 /2019 CX
F. No. 267/58/2019/CX-8
Government of India
Ministry of Finance
Department of Revenue
Central Board of Indirect Taxes & Customs
New Delhi, Dated, the 8°" May, 2019
To
The Principal Chief Commissioners/ Chief Commissioners (All)/
The Principal Director Generals/ Director Generals (All)
Subject: Revised Procedure for electronic filing of Central Excise
returns and for electronic payment of Excise duty and Service tax
arrears under the new portal www.cbic-gst.gov.in.
Sir/ Madam,
Attention is invited to the Circular No.956/17/2011-C.Ex dated
28.9.2011 issued by the Board with regard to the procedure for electronic
filing of CE & ST Returns and for electronic payment of Excise Duty and
Service Tax.
2. Consequent to the Roll out of GST w.e.f. 1.7.2017, GST tax payers
are required to transact through the Common Portal (www.gst.gov.in). The
taxpayers who deal with Goods attracting levy of Central Excise even after
1.7.2017, continue to access www.aces.gov.in to register, file returns, file
refund applications as well as make payments. Service Tax taxpayers also
access www.aces.gov.in, to pay arrears as well to file ST-3 returns late
(with applicable penalty/interest etc.).
3: In order to integrate the existing ACES functionalities of CE & ST into
CBIC-ACES-GST Backend Application and migrate the legacy data from the
ACES Application to the CBIC-ACES-GST Backend Application. DG, Systems
has completed all preparatory activities for seamless integration.
4. The actual migration of Data from ACES Application to CBIC-ACES-
GST Application is proposed to commence from 02.05.2019 and expected
to be completed on 25.05.2019. During the transition period of Data
Migration, the ACES Application Menus will be disabled. As a result, both
the taxpayers as well as the Departmental Officers will not be able to do
any transactions in the ACES Application during the transition period
(02.05.2019 to 25.05.2019). Further, while the ACES Application will be
completely shut down from 02.05.2019 to 05.05.2019, the Application will
be up with “View Only” facility for tax payers and Tax officers from
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06.05.2019.It may be noted that Taxpayers can continue to make
Payments through E-payment Menu or directly on EASIEST Portal
(https://cbec-easiest.gov.in) during the migration period.
5. On completion of the integration & migration as above, the
Application will be available for Taxpayers and Tax officers respectively at
www.cbic-gst.gov.in and https://appstore.cbec.gov.in from 26.05.2019
onwards.
(i) Existing taxpayers
To access the application, post migration, the existing taxpayers
under Central Excise and Service Tax, need go to the new portal namely,
www.cbic-gst.gov.in. In the “Taxpayer Login”, need to provide 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 taxpayers can login to the integrated
system, (i.e.www.cbic-gst.gov.in) with user id and the new password to do
the transactions like Amendments to Registration, filing of returns, filing of
refund claims etc. as carried out earlier.
(ii). New taxpayers
New taxpayers need to register with the portal www.cbic-gst.gov.in at first
instance as detailed below:
" On click of “New User” the taxpayer need to provide information like
“Name as mentioned in PAN”, PAN, Mobile Number, Email Address and
select the STATE from LOV and Captcha.
. On submission, OTP will be sent to the given mobile number.
" On providing the OTP, Temporary Reference Number (TRN) will be
generated and sent to both mobile/E-mail.
" User need to use TRN Login and provide TRN & captcha and Click on
Generate OTP.
" On providing OTP, the user is allowed to login and user chooses to fill
A-1 / A3 registration form based on the business involved in.
" On successful submission of Registration form, Application Reference
Number (ARN) is generated and communicated to the user.
. The Registration form will be forwarded to AC/DC of the selected
Division.
" On approval of the A-1 form, Registration Number along with
temporary password will be communicated to user through e-mail / SMS.
. The Registration Number will be the user id for the taxpayer.
. On first login using the temporary password, system will prompt the
user to mandatorily change the password.
. Thereafter the taxpayer can commence the required transactions
online.
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(iii). As regards the departmental officers, currently they access the
departmental portal (https: /appstore.cbec.gov.in) through AIOs and use
SSO ID to log in to the CBIC-ACES-GST Backend Application. The Tax
officer clicks on “GST” icon to view and process the transactions initiated by
the GST Taxpayers and clicks on “Central Excise” or “Service Tax” to view
and process transactions initiated by CE or ST taxpayers respectively.
(iv). Post Integration, the https: //appstore.cbec.gov.in will have “ACES-
GST” icon. The Departmental Officers can click on this ACES-GST icon to
view and process the transactions initiated by GST/ CE/ ST Taxpayers
under the integrated Application.
(v). As an interim measure, Central Excise / Service Tax icons will
continue for some time under READ ONLY Mode for reference purpose.
6. A detailed advisory in this regard will be shared shortly by DGS,
Chennai.
a8 As a sizable 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.
8. Assessee and the Departmental Officer can access the National Toll
free No. 1800 1200 232 any time for any assistance. Besides, e-mails can
be sent to cbecmitra.helpdesk@icegate.gov.in or web-ticketing available
under HELP tab on www.cbic-gst.gov.in. All the call/e-mails will be issued a
unique ticket number, which will be attended to by the Service Desk agents
for appropriate response.
9. Field formations and trade/industry/service provider may also be
informed suitably.
10. Hindi version will follow.
Yours faithfully,
; 9°
wo H\Pl4
(Abhishek Dwivedi)
Deputy Commissioner (CX-8)
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