April 2004
Directorate General of Systems Fiscal and Financial Resources
Central Board of Excise and Customs Informatics Group
Department of Revenue National Informatics Centre
Ministry of Finance A-Block, CGO Complex
New Delhi. Lodi Road, New Delhi
NIC-FFRID-UM-001 / Version 1.0 / Release:27th May 2004 / Page 30 of 30National Informatics Centre / e-Filing User Manual / For Registered Assessee
No part of this document shall be reproduced without prior permission.
Amendment Log
Version Number / Date / Change Number / Brief Description / Sections Changed1.0 / - / First Release / -
Executive Summary
Towards providing citizen-centric IT enabled services to the general public, it has been decided that electronic filing of Central Excise returns shall be enabled. In this regard, software has been designed, developed by National Informatics Centre (NIC) in consultation with Central Board of Excise and customs and the same can be accessed at http://exciseandservicetax.nic.in
The assessee who opts for electronic filing will be provided a user-id and password to access the site and file the return. Similarly each location of the Central Excise department will be provided a user-id and password to view the filed return online. There is also a facility to download the data of their respective jurisdiction.
To make the e-filing user friendly, necessary manual, online help and FAQ has been prepared and is available in the home page itself and also the application is interactive in the sense that, system flashes appropriate messages to the user during the data entry.
The system is designed in such a way that, instead making online data entry, the assessee can prepare a text file in the prescribed format and upload the same by connecting to the central server.
It is also proposed to provide the offline version of the software to the assessee so that the assessee can enter the data locally, prepare the text file and upload the same to the central server.
Table of Contents
1. Introduction 5
2. How to Access? 5
3. Main Menu 6
4. Types of Returns 6
5. Types of Actions 6
6. Other Buttons on Main Menu 7
7. Entry 7
7.1 ER-1 8
7.2 ER-2 14
7.3 ER-3 15
7.4 Dealer Return 16
7.5 TR-6 Challan 18
8. Amend 19
9. View 19
10. Print 19
11. Procedure to Download Software 20
12. Various Buttons in the Data Entry Screen 22
13. Generation of text file and to Upload the Same 23
14. Infrastructure Requirements 25
14.1 Hardware Requirement 25
14.2 Software Requirement 25
14.3 Network Requirement 25
15. Problem Reporting 25
ANNEXURE – A 26
1. Introduction
As an initiative towards providing citizen-centric IT enabled services, the Central Board of Excise and Customs has decided to introduce electronic filing of Central Excise returns. The returns shall be filed through the Internet for which the assessee will also get a computer-generated acknowledgement. The major advantage is that the assessee need not visit the Central Excise Office to file their return. They can access the e-filing site from anywhere, any time and file their return.
Assessee, who opts for electronic filing, shall be provided a user-id and password to access the site. The user-id and password shall be obtained on submitting the request for electronic filing in the proforma prescribed by the board. The assessee will be intimated about the user-id and password through mail. Hence, it is strongly suggested that the email id column in the proforma should be carefully filled in. Once the intimation regarding the user-id and password is received, assessee can access the site and file the return.
2. How to Access?
The site can be accessed at http://exciseandservicetax.nic.in . In this site, there will be a link to file the excise return among other links meant for citizen-centric IT enabled services.
The home page of e-filing site will have a login box and other e-filing related areas like Help, FAQ etc. The sample home page is given below for reference:
3. Main Menu
On successful login, the user will get a Main menu wherein the user has many options to choose from. The main menu is divided into set of options and related set of actions associated with it.
4. Types of Returns
The options are
1. ER-1 : Excise Return for Manufacturers or SSI units paying full duty rate
2. ER-2 : Excise Return for 100%EOU
3. ER-3 : Excise Return for SSI Units (Quarterly Returns)
4. Dealer Return : Dealer Return for Dealers
5. TR-6 Challan : Challan Entry for all types of assesses
5. Types of Actions
The associated action with each option is
1. Entry :To enter the data
2. View :To View the entered data
3. Print :To Print the return
Apart from the above, main menu has following buttons also.
6. Other Buttons on Main Menu
To change the password, it is strongly recommended to the user that the password shall be changed on the first login.
To download the software and install it on the local machine for local data entry and generation of text file for uploading the data. The procedures are explained in detail in the later part of the manual.
7. Entry
On choosing the appropriate option and clicking the button Entry on the Main Menu, the system will prompt for the year and month in YYYYMM format, for which the return is being filed and the return number of the return being filed.
These boxes, which system expects a value from the user are generally termed as Input Boxes. The user has to give the year and month in the YYYYMM format. For eg: If the user is filing the return for the month of April 2004, then the value should be 200404 and so on. The default value, which the system generates by itself, will be one month less than the current month. Similarly, the default value for the Return Number is 1. If an user files more than one return for the same month, this value should be changed.
NOTE:
Please note that while choosing the appropriate action, the system will validate whether you have chosen the correct return or not. For eg: that assesses who are registered as EOU can file return like ER-2 and TR-6 challan. Similarly those assessees who are registered as dealers cannot file any other return other than Dealer Return and TR-6 challan.
There is also an alert to the assessee when the last of date for filing of return is over. However, assessee can over ride this alert and continue filing the return. Such returns will be flagged as Late Filed.
On giving the valid Year and Month and Return the number the following screen will be opened for data entry.
7.1 ER-1
The following fields will be automatically populated and the user cannot change the values:
1. Registration Number
2. Assessee Name
3. Year and Month
4. Return No
Basically, the data entry screen has the following separate blocks:
Ø CETSH field is to be entered as a 6 digit number as numbered in the Central Excise Tariff without decimal points.
Ø CETH Wise Details: To capture the details of production, clearance and rate of duty details. The records has to be entered CETH wise and rate wise which means, if the user has more than one product, each product has to entered as a separate record and also if the same product is cleared under different rate of goods, each such clearance should be entered as a separate record.
Ø Duty Paid Details: The details of duty paid under different duty types and different accounts. Here the duty paid for different duty types like CENVAT, SED, AED(GSI) etc has to be separately entered and also the user has to specify how much the duty has been paid using the current account and using the cenvat credit separately, and also the total duty paid.
Ø CENVAT Credit Details: The details of cenvat credit availed and utilized are to be entered here.
Ø Other Payments Details: Details of other payments made if any, like arrears of duty, interest and miscellaneous payments if any are to be entered here with the corresponding challan no/date and source document no/date. If there are no other payments, then a ‘0’ (zero) in the first field of this block should be made.
Ø Self-Assessment Details: Details of self-assessment memorandum are to be entered here. There is also a field Remarks, which the user can give any remark regarding the return.
IMPORTANT NOTE
Each block has a ‘Save’ Button associated with it. Only on clicking the save button after each entry, the record gets saved onto the server. On clicking this button, the system performs the necessary checks and validations and errors if any are prompted, the user can change the data accordingly or override the message one by one and save the record. After saving one record, the next record can be entered. Please ensure that “your record has been saved….” Message is displayed before proceeding to next record or next block as the case may be.
CETH Wise Details Block: It is suggested to enter the details in the relevant boxes provided for and also follow the guidelines flashing in the message bar at the bottom of the screen in green color. The following tips would be handy while filling up this block:
Ø The user has to choose the correct value for UQC (Unit of Quantity Code). This is very much important as the clearances are accounted based on this value.
Ø The field Quantity Clearance Type can be either Blank or Export Under Bond. In case of clearances made under export under bond, this value should be chosen from the Combo box.
Ø The actual values for assessable values, duty payable etc., are to be entered. The clearance will be calculated as the actual clearances made under the specified UQC.
Ø Enter the correct notification number and sno of the notification that is being availed. If more than one notification is availed, the subsequent notifications should be entered and sno in the subsequent field for the notification no and sno viz notf_no2, sno2 etc.
Ø In case the clearance is made under a Non-Tariff Notification it has to be separately entered in the column provided for the same.
Ø The applicable rate of duty against each duty types is to be entered. If a product attracts advlorem and specific rate of duty, both the values should be entered.
Ø The provisional assessment number should be entered if the duty is paid under provisional assessment.
Duty Paid Details Block:
The details of duty paid against different duty types like CENVAT, SED, AED(GSI), CESS etc are to be entered. The duty paid under current account (PLA) and Credit Account (CENVAT CREDIT) has to be segregated and the total also has to be entered. These details are for the whole return and hence only one record shall be entered in this block. The amount paid as DUTY only has to be entered here. Other payments made like Arrears, Interest etc are to be entered in a separate block.
CENVAT CREDIT Availed and Utilised Block:
Ø CENVAT credit availed under inputs and capital goods are to be separately entered.
Ø While calculating the cenvat credit utilized column, the debits made against duty as well as other payments has to be included.
Details of other Payments made:
Ø This is a multiple record block, in the sense that, the user can enter more than one record per return in this block.
Ø The details of payment should be complete, in the sense that, the challan no. and date, the source document no. and date should be entered.
Ø If payment is made more than once under the same category for eg: arrears, it should be entered as a separate record.
Details of Self-Assessment Memorandum:
Ø The user may ensure that values are entered in the appropriate columns. There is also a column for entering Remarks, if any.
Ø This self-assessment memorandum is valid for the whole return.
On saving the record in this box, the system will prompt a message box, saying that the record has been saved and now the user can view, amend, print and File the return.
It is not mandatory to complete the entry at one stroke. The user can conveniently enter the record as long as the logical record that is entered is properly saved. The user also can made changes to the record entered earlier till the button “File Your Return” is clicked. The record will not be taken as sent to the record till such time the “File your return” is clicked.
Various Buttons in the Data Entry Screen
Ø Save: To save the record in the respective block. Please ensure that, after each record, this button is clicked for saving the record.
Ø Preview: This button is to preview the return in the prescribed format at any point of time. The record that is entered will be generated in the printable form
Printout: This can be printed in A4 size paper by setting the following criteria in Internet Explorer Browser
a.. Under View option, in Text size option Select Text size as Smallest.
b. In the Page Setup under File option, in Orientation option select as Landscape