Indian Customs & Central Excise - Automation of Central Excise and Service Tax (ACES)

What is ACES?

Automation of Central Excise and Service Tax (ACES), an initiative by the CBEC (now CBIC), aims at improving tax-payer services, transparency, accountability and efficiency in the indirect tax administration in India. CBEC (now CBIC) has started an online portal called which can be accessed by anybody with a computer having Internet connection. This is a Mission Mode Project (MMP) of the Prime Minister under the e-Governance plan of the Government of India and was rolled-out in phases by end-September, 2008 in some selected Commissionerates and thereafter nationally by June 2009. The main reason for CBEC (now CBIC) to switch to the electronic medium is to increase the transparency and build efficiency for the entire user base. Government is concerned about the ease of the tax payers to pay taxes and file returns to the government. CBEC (now CBIC) has decided to use Information Technology to address the issue of collection and payment of taxes for the ease of the taxpayers even while attaining excellence in the formulation and implementation of taxes and its procedures. Since taxes form an important component of the Govt fiscal policy, proper robust transformation is the key for business function ensuring e-registration, e-fling, e-payments, etc.

ACES Project

This application, developed by Wipro, aims to automate all major processes in Central Excise and Service Tax through a workflow-based application. ACES is the second generation software, which will gradually replace the current applications of SERMON, SACER, SAPS, STREMS, used in Central Excise and Service Tax for capturing returns and registration details of the assessees. It 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. Besides, they will also get business related alerts/messages.

ACES Interfaces

The Automation of Central Excise and Service Tax (ACES) application has four interfaces for:

  • Central Excise Assessees
  • Service Tax Assessees
  • Central Excise Departmental Officers and
  • Service Tax Departmental Officers.

ACES Modules

Following modules of Automation of Central Excise and Service Tax (ACES) are available:

(a) Central Excise Registration (REG)

(b) Central Excise Returns (ER 1, 2, 3, 4, 5, 6 and Dealers return) (RET)

(c) Central Excise Claims, Intimations & Permissions (CLI)

(d) Service Tax Registration (REG)

(e) Service Tax Returns ( ST-3) (RET)

(f) Provisional Assessment (PRA)

(g) Refunds (REF)

(h) Exports (EXP)

(i) Dispute resolution (DSR) and

(j) Audit (AUD)

ACES Coverage

What is covered under Automation of Central Excise and Service Tax (ACES):

There are two parts of ACES, one is central excise and the other is service tax. Registrations are separate for both.

  • Return
  • Rebate
  • Refund
  • Provisional Assessment
  • Intimation
  • Export
  • Disputes
  • Audit
  • ST3A for Service Tax

ACES Registration

It’s not mandatory for all assessees to register with ACES but the assessees who wish to transact their business with the department online can register with it. PAN Number is not necessary for registering with ACES, though it is required when the return is filed electronically. One can register on the url An LMS (Learning Management Software) which is a self learning software in flash demonstrates how to use various functionalities across ACES application. For the existing assessees, whose data is migrated from SACER/SAPS into ACES, the system will automatically give the messages about the ACES and send a temporary identification number like t12345678 and with this TIN the ACES programme can be accessed. own sources