Know how to file Central Excise Return online within 2 steps. Here, you can find direct links for registration to ACES and Central Excise Duty e-filing. Before filing Excise Duty return, make sure to follow the instructions given below.
As we know that an excise duty is paid on the sale of a particular good and is a type of Indirect tax. The assessee who needs to pay excise duty must file Central Excise Duty return. Central Excise Return filing can be made through online. Instead of going to department and making paperwork you can file Excise duty return just by sitting at home. For this purpose, the government had made ACES (Automation of Central Excise and Service Tax). Using this an assessee can pay tax easily through online.
How to file Excise Return?
Within few steps, you can file online Excise return. The process is as follows.
Step 1: ACES Registration for Excise online return
- Visit ACES Website www.aces.gov.in
- Click on Central Excise button on the top menu as shown below.
- If you are a new user click on ‘Click here’ as shown below.
- Fill the form and get the User ID and password. The same will be sent to your e-mail.
Direct link: https://www.aces.gov.in/REGASE/ui/jsp/common/registerWithACES.do
- Thus, the registration with ACES for Central excise is completed.
- Now, you can log in and fill the A-1, A-2, A-3, non-assessee & non-declaration form.
- Later, you will get your ACES registration approved by the commissioner when receiving an RC (Registration Letter).
- This complete process will take at least 15 days and within the same period, you will receive it on your mentioned address via post as well as on your mail.
- You will get 15-digit RC number. The first 10 digits are of your PAN number. 11-12 digits are of excise manufacture number and other are system generated alphanumeric characters.
Step 2: Central Excise Return Online Filing
- After registration Central Excise duty return filing is easy. Visit ACES Website www.aces.gov.in for Excise Return Login.
- Click on Central Excise and log in using your Username and password that is generated while registration.
- In the main menu choose ‘RET’ instead of ‘REG’.
- Fill all the details in the form & submit by writing the detail challan of your paid excise.
Before filing Central Excise duty return, you have to know when you have to e-file the excise. From the below table find the excise return due date.
Excise Return Due Dates
|ER-1||Monthly||Return for production & removal of goods to be filed by every assessee||10th of every month (for removal during previous month)|
|ER-2||Monthly||Return to be filled by 100% EOU in respect of goods manufacture||10th of every month|
|ER-3||Quarterly||Return for clearance of goods to be filled by SSI units||10th of month following particular quarter|
|ER-4||Anually||Anual financial information statement to be filed by assesses paying duty of 1 crore or more||30th day of November of succeeding year|
|ER-5||Anually||Anual declaration of info relating to principal inputs to be filed by assesses paying duty of 1 crore or more||30th April of each financial year|
|ER-6||Monthly||Return of info relating to principal inputs to be filled by assesses paying duty of 1 crore or more||10th of every month|
|ER-7||Anually||Anual installed capacity statements declaring annual production capacity of the factory for every financial year||30th April of succeeding financial year.|
Penalty for late filing of Excise Return
|1.||Up to 15 days||Rs. 500|
|2.||More than 15 days but less than 30 days||Rs. 1000|
|3.||For more than 30 days||Rs. 1000 + Rs. 100 per day (from 31st-day subject to a maximum amount of Rs. 20,000)|