2. All Trade Associations, Chamber of Commerce and Members of Regional Advisory Committee are requested to bring the contents of this Trade Notice to the knowledge of their Constituent Members in general and manufacturers in particular.
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In continuation of its efforts for-trade-facilitation, Central Board of Excise and Customs proposes to provide the facility of filing the monthly/quarterly excise returns, namely, ER-1, ER-2, ER3 under Central Excise Rules and dealers return prescribed under sub-rule (6) of rule 7 of the CENVAT Credit Rules, 2002 electronically to all manufacturers of excisable goods, EOUs and registered dealers. This facility of e-filing of excise returns will be available with effect from 30-06-2004. The monthly returns pertaining to the month of June 2004 and quarterly return pertaining to April-June, 2004 can be filed electronically by availing this facility. The facility to file excise returns electronically is optional.
2. All assessees and registered dealers who have been allotted 15-digit Excise Control Code (ECC) are entitled to avail the facility of e-filing. Assessees and registered dealers who intend to avail the facility of e-filing of excise returns and TR-6 challans are required to submit an application in the prescribed form (enclosed as Annexure and also available in CBEC’s Website http://exciseandservicetax.nic.in ) to avail the facility of filing their excise returns electronically to their jurisdictional Assistant/Deputy Commissioner of Central excise indicating their e-mail address and postal address of communication to which the user log-in ID, password and the location code are to be intimated.
3. The jurisdictional Central Excise Division will verify the ECC of the assessee and
the present Location Code of the jurisdictional Range with the data available on the System for allotment of Central Excise Registration number (SACER) site and then request the Systems Manager in the Commissionerate to register the request of the assessee for e-filing of returns.
4. The concerned Systems Manager in the Commissionerate Headquarters will create the initial password for the assessee from the Central Server and then communicate the same along with the present Location Code of the assessee under registered post with acknowledgement due. The 15-digit ECC will serve as assessee’s user-id. The date of the aforesaid communication will be intimated by the Systems Manager to the Divisional DC/AC. For better security, it is strongly recommended to the user to change his initial password given by the department after first login and maintain confidentiality of the changed password.
5. The assessee can thereafter access the e-filing web site: http://exciseandservicetax.nic.in through Internet. The Home Page appears on the screen. The button “File your excise returns”, on the left side of the screen needs to be clicked to proceed further. The screen “Central Excise Returns” appears thereafter. On entering the login id and initial password communicated to him at the space provided, the main menu screen appears. Thereafter the assessee will have to select the relevant Central Excise Return (i.e.ER-1, ER-2 & ER-3, dealer’s return) intended to be filed electronically by clicking the appropriate button followed by the “Entry” button.
6. The system will then display a web form for entering the e-return details. After entering the required particulars in the web form and saving the same, the assessee can file the e-return by clicking the “File your Return” option. Before filing/transmitting the returns, the return can be previewed by clicking “PREVIEW” button. By clicking the “PRINT” button in the main menu screen, the assessee can generate a hard copy of the return filed along with the system generated acknowledgement.
7. Provisions are in built for checking/validating the data entered into the forms. Where correction is needed, alerts appear on screen so as to provide an opportunity to the user to make necessary corrections of wrong entries made unintentionally before transmission of the return.
8. To facilitate the assessees, a software for entering the return particulars in offline mode and then to create a text file has also been provided. By using the button “read the data from text file” in the entry form for e-filing (after connecting to the web-site), the details in the text file created can be populated in the form. Similarly Data structure for writing programmes to cull out the required return data from the assessees computers in text file format has also been provided. More details of these facilities are available in the e-filing manual in the e-filing web site.
9. For complete details, the assessees may refer to the “Manual” on the website.
10. Assessees who are filing their excise returns electronically are required to file the details of TR-6 challans using the web form for TR-6 challan available in the e-filing Main Menu screen. They are also required to submit the bank endorsed TR-6 challan copies to the Range officers. Where an assessee who has opted for e-filing of excise returns, faces any technical difficulty and is unable to fill the return electronically; he may be requested to send an e-mail to the address specified by the Commissioner giving details of the nature of difficulty.
11. The facility to file excise returns electronically is provided as a trade facilitation measure. However, it is the legal responsibility of the assessees who are required to file excise returns, to file their returns within the due date as prescribed in the Law. Assessees who have opted to file their returns electronically but are unable to file their returns electronically due to any reason should file their returns manually within the due date.
12. The software provides facility to the departmental officers for viewing the return filed by the assessees and also for taking hard copy of the return filed by the assessee. This facility is available to different categories of officers to access the information pertaining to their jurisdiction. The system also assists the Officer by generating an ‘error report’ based on the in built checks provided in the software. Some of the checks carried out by the system are like correctness of the amount of duty payable, opening balance, closing balance, correctness of the provisional assessment number entered etc. The departmental officers can view this error report and initiate necessary action. Wherever needed, he can take hard copy of the same. This facility is provided only to facilitate the departmental officers and it is their sole responsibility to undertake all required checks to ensure the accuracy and correctness of the returns filed. The system also generates reports indicating the details of the assessee who have filed/ not filed the returns by due dates.
13. The Central Excise Divisional Systems-in-charge should download all the electronically filed returns from the e-filing site and arrange to send the same to the concerned Range officers within three working days from the due date. Returns filed subsequently after the due date should be sent to the Range officers at least once in a week.
14. The facility to file the excise returns electronically is, for the present, only optional. It is likely to take sometime for all assessees to e-file their returns. Therefore, for the present, the returns would be received both manually and electronically.
15. A detailed User Manual, Help line and Frequently Asked Questions are placed on the website.
16. Shri Harish Iyer, Principal Systems Analyst, and Shri. A.Y. Gokhale, Superintendent (Computer Cell), have been designated in this commissionarate for the purpose of attending queries on matters relating to e-filing of Excise Returns. They may be contacted on telephone No. 2564687 and e-mail id cexnag_ngp@sancharnet.in
17. The facility of e-filing of excise returns is an optional facility and does not bar in any way the manual filing of the return by the central excise assessees and the registered dealers.
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