Excise Duty :-e-payment of Excise Duty/Service Tax

e-payment is too much easy which can be done by anyone.  After clicking below e-payment link , Just enter your Assessee code  and Image verification code.   Assessee Name with complete detail (Full Name, Name of premises/Building/village, Flat/Door/Block No, Road/Street/Lane, Locality, City, District,Pin Code, State, Commissionerate Name, Commissionerate code, Division Name, Division Code, Range Name, Range Code)  will be appeared automatically. Now select type of duty/Tax through selecting Accounting codes for Excise Duty/Service Tax.   In last select name of Bank and deposit duty through using internet user id, Login Password and Transaction Password. 

e-Payment facilitates online payment of Excise Duty and Service Tax by an Assessee. To avail this facility the Assessee is required to have a net-banking account with any of the banks listed below.

  - Allahabad Bank

  - AXIS Bank

  - Bank of Baroda

  - Bank of India

  - Bank of Maharashtra

  - Canara Bank

  - Central Bank of India

  - Corporation Bank

  - Dena Bank

  - HDFC Bank

  - ICICI Bank

  - IDBI Bank

  - Indian Bank

  - Indian Overseas Bank

  - Oriental Bank of Commerce

  - Punjab National Bank

  - State Bank of Bikaner and Jaipur

  - State Bank of Hyderabad

  - State Bank of India

  - State Bank of Mysore

  - State Bank of Patiala

  - State Bank of Travancore

  - Syndicate Bank

  - UCO Bank

  - Union Bank of India

  - United Bank of India

  - Vijaya Bank

   To  Make online Payment of Central Excise and Service Tax  (Click here for e-Payment)

Step by step payment procedure is also given below:-
Step 1
a) Log on to NSDL-CBEC site website (www.cbec.nsdl.com).
b) Click on the icon e-payment.
c) Click on �Please Click Here� to proceed.
d) Enter 15-digit valid Assessee code

e) Select the respective type of duty / tax (accounting code)

f)       Select the Bank name from the drop down provided

g)     After entering all the above detail, click on PROCEED button.

       Step 2

a)      You can now verify the details entered by you. Click on �EDIT� in case of rectification.

b)     Click on �SUBMIT to the Bank � button. You will be directed to the net-banking site provided by your bank.

Tally- How to add 12% Excise Duty in Tally.ERP9

Friends,   In Union Budget 2012, Basic Central Excise Duty has been increased from 10% to 12%.  Now, in Tally Accounting Software needs to change Excise Duty rate to 12% w.e.f. 17-03-2012.   If you have two or three items for invoicing, you can change excise duty rate manually in each item.   But if you have 100 or more items, it is difficult to change excise duty rate manually in each item.  Tally has already provided solution for this.  Just change excise duty rate in one item and copy all other items with particular one item in which you have changed excise duty rate. 

Steps to change Excise Duty Rate for a Single Stock Item :-

Go to Gateway of Tally > Inventory Info. > Stock Item > Alter

• In the stock Item Alteration screen, Tab down to the option Set/Alter Excise Details to Yes.
• In the Excise Details screen, set the option Set/Alter Duty Details to Yes
• In the Excise Duty Details  screen,  for  the  Type  of  Duty  - Basic Excise Duty add the new
  Applicable From Date as 17-3-2012 and Rate of Duty as 12%. 

Steps to change Excise Duty Rate in Multiple Stock Items:-

Excise Duty Rate of multiple Stock Items can be updated by updating the rate for a single Stock 

Item and copying the same to Multiple Stock Items.

Go to Gateway of Tally > Inventory Info. > Update Excise Info. > Rate of Duty

 Set Excise Duty Rate sub-screen appears.

• In the Copy From field select the Stock Item whose excise duty rate has been updated.
• Destination type  can be selected as either Stock groups, Stock Items or Tariff Classifications as per your requirement. 
• In the Copy To field select All Item to effect the duty rate change on all stock items.
• Press Enter to view Excise Duty Details. This screen displays the excise duty details set for the Stock Item which will be copied to the rest of the items. Press Enter to proceed to set excise duty.

For getting detailed procedure on changing the Excise Duty Rate (Click Here)

Excise-Clarification regarding Exemption from Filling of ER-4,ER-5,ER-6 Excise Returns

LETTER : [F.NO.209/03/11-CX-6], DATED 15-2-2011

The undersigned is directed to refer to Notification No. 20/2010-Central Excise (NT), dated 18.05.2010, Notification No. 21/2010-Central Excise (NT), dated 18.05.2010, Notification No. 17/2006-Central Excise (NT), dated 01.08.2006 and Notification No. 39/2004-Central Excise (NT), dated 25.11.2004.

2. It has been brought to the notice of the Board that there is lack of clarity regarding the exemption from filing the Annual Financial Information Statement (ER-4) prescribed under Rule 12(2)(a) of the Central Excise Rules, 2002 and the annual declaration (ER-5) and the monthly return (ER-6) relating to Principal Inputs prescribed under Rule 9A(1) and Rule 9A(3) of the CENVAT Credit Rules, 2004 respectively.

3. Notification No. 17/2006-Central Excise (NT), dated 01.08.2006, as amended, issued under Rule 12(2)(b) of the Central Excise Rules, 2002, inter alia, exempts assessees who paid duty of excise less than Rs. 1 crore in the preceding financial year, from filing the ER-4 return. Similarly, Notification No. 39/2004 Central Excise (NT), dated 25.11.2004, as amended, issued Rule 9A(4) of the CENVAT Credit Rules, 2004, exempts the specified class of manufacturers who paid duty of excise less than Rs. 1 crore in the preceding financial year, from filing ER-5 declaration and ER-6 return. Notification No. 20/2010-Central Excise (NT) and Notification No. 21/2010-Central Excise (NT) both dated 18.05.2010, prescribe that assessee who paid total duty of Rs. 10 lakhs or more including the duty paid by utilization of CENVAT credit in the preceding financial year, shall file such return/declaration electronically. A doubt has arisen on account of the different threshold limits prescribed for exemption from filing these returns and for filing these returns electronically.

4. The matter has been examined. The exemption provided under Notification No. 17/2006-Central Excise (NT), dated 01.08.2006 and Notification No. 39/2004-Central Excise (NT), dated 25.11.2004, as amended, is available to inter alia assessee who paid duty of excise less than Rs.1 crore including the amount paid by utilization of CENVAT credit. It is, therefore, clarified that the assessees or class of assessees who are not required to file the ER-4, ER-5 & ER-6 returns because of the above exemption, are not required to file such returns electronically even it the duty paid by them including the amount paid by utilization of CENVAT credit in the preceding financial year exceeds Rs.10 lakhs.

5. Trade and industry as well as field formations may be informed suitably.

e-filing of Excise Return of Manufacturer and Delear ER-1,ER-2,ER-3,Dealer Return,TR-6

Friends, e-filing of excise return is madatory for all, some questions and answers regarding system of e-filing of excise return procedure is given as under :-

  

1. Who are all eligible for e-filing?

Answer : All the registered manufacturing units, 100% E.O.U’s and the registered Dealers are eligible for e-filing of their excise returns.

2. How to opt for e-filing?

Answer : The Registered Central Excise Assessee should file a request in the prescribed form to the jurisdictional Central Excise Divisional Office. Then the officer in-charge of this process will communicate the user id and password for the assessee along with the present Location code (Rang Code). The user-id, password and the location code will enable the assessee to do e-filing of excise returns.

3. How to access the e-filing site?

Answer : To access this site, internet connection and Java enabled web browser (IE or Netscape Navigator) are required. In the browser, type the website address as http://exciseandservicetax.nic.in/er.html and then press the enter key.

4. How to get the user-name and password?

Answer : The Registered Central Excise Assessee should file a request in the prescribed form to the jurisdictional Central Excise Divisional Office. After verification of the ECC and Location code in the SACER at the divisional office, the password will be generated by the designated officer in the commissionerate head quarters and the assessee will be communicated the user-id and password along with the Location code.

5. What are all the various options available under e-filing?

Answer : TIn e-filing, the assessee can enter the return details under the following options:

1.  ER - 1: This return form is for the assessee who is a manufacturer, not availing small scale exemption.
2. ER - 2: This return form is for 100% Export Oriented Unit.
3. ER - 3: This return form is for the assessee who is availing small scale exemption.
4. Dealer Return: This return is for the Dealers registered with Central Excise Department.
5. TR-6 Challan: This form is for filing the details of TR6 Challan by all the assessees who have paid duty/other payments to the Central Excise Department through nominated banks.

Under the above 5 options, the valid user can Enter, Amend, View, Print the e-return

 6. How can I enter multiple records?

 Answer : After the data is entered in a block, by pressing "save" button the record will be saved and the system will ask "Do you want to enter values in the same block?". If yes is pressed as response, the block will be cleared for making further entry and next record can be entered. Similarly multiple records pertaining to a block can be entered.

7. Should I have to enter all my records at one time?

 Answer : It is not necessary. You can break at any point and can enter fresh records at any stage for that month and return number. This can be done at any time before submission of the return to the Central Server by pressing the "File Your Return" button.

8. Can I come out of e-filing site during data entry and continue again after some time?

Answer : Yes, this is possible. Once the entered values are saved, you can break at any point and can enter fresh records at any stage for that month and return number. This can be done at any time before submission of the return to the Central Server by pressing the "File Your Return" button.

9. How can I amend the data, if required?

 Answer : Records can be amended from the entry/view screen itself. On clicking the button "Amend Record", the Amend screen will appear with the data already entered and saved for amendments. After making necessary changes save the record by clicking save button. This can be done at any time before submission of the return to the Central Server by pressing the "File Your Return" button.

10. Till what time can I amend the data?

 Answer : Till the return is filed by pressing 'FILE YOUR RETURN' button and confirm it, the record can be amended.

11. Will I get an acknowledgment after filing the return?

 Answer : Once you have filed the return by clicking the option 'File Your Return', the system will accept your return. Acknowledgment can be generated by clicking the PRINT button. The print option generates the return details in the screen along with acknowledgement, and a printout of this can be taken.

12. Do I get any online help during filing?

 Answer : -

1. An exclusive message bar, in green colour at the bottom of the screen displays the context sensitive help with reference to the field in which the cursor is placed.
2. By pressing on Help option in page displayed at http://exciseandservicetax.nic.in/er.html, a PowerPoint Presentation file will be displayed which will guide and clarify as to how to enter and save the data in the forms and then finally file the return with the Central Server.
3. The Manual and FAQ options displayed at http://exciseandservicetax.nic.in/er.html can also be referred to for further guidance.  

13. How can I see my previous data of the same return?

Answer : By using up/down keys in the respective block, you can see the other records.

14. Is there any facility to see the previous returns filed by me?

Answer :

1.  The filed returns can be seen by clicking on 'Previous Returns' button from the entry form.
2. The filed returns can be seen by View option from the main menu.

15. How to file the TR-6 Challan?

 Answer : By selecting the TR-6 Challan in the main menu and then clicking on Entry/Amend/View/Print option, the TR-6 Challan data can be entered/ amended.

16. Can I file more than one return for the same month?

 Answer : Yes, if you have been permitted by the jurisdictional Central Excise Commissioner. You can then file with different return number for the same year and month (YYYYMM). For availing this option, the manufacturing unit should seek the permission from the jurisdictional Central Excise Commissioner for filing a second or third return. The permission is generally given by the jurisdictional Commissioner, if there exists a case of different departments of the assessee controlling the manufacturing processes for different products manufactured and different internal accounts are maintained in the factory. This permission is not given as a matter of routine.

17. What happens when the last date for filing is over?

 Answer : The system will alert the user that the last date for the filing of return is over and get a confirmation before proceeding further. The record will be saved as late filing.

18. How the department processes my return?

 Answer : The system will check for the arithmetical correctness and also few other checks inbuilt in the software. The e-return will be downloaded by the jurisdictional Central Excise Officers and the scrutiny will be done by them. If any doubts are there, the jurisdictional Central Excise Officer will correspond with you for clarification.

19. Do I have to file it manually if I filed it electronically?

 Answer : Once you have filed your excise return online, there is no need for you to file the return manually.

20. How can I proceed when the connection breaks in between?

 Answer : The data can be entered when the connection breaks. When the data is to be saved or the return to be filed, the internet connection can be revived and then the data is sent to the Central Server.

21. In case if I forget the password, whom should I contact?

 Answer : The user name and the password have to be kept confidentially by a responsible person in your company. For security purpose, it is better to change the password frequently and keep the changed password written in a diary/book and keep it securely. Therefore in the normal circumstances, the question of forgetting the password should not arise. If the same had occurred due to any unforeseen circumstances, one of the senior person from the manufacturing unit can request the jurisdictional Central Excise Officer, in writing, to allot a new password.

22. Is the return filed by me, is accessible to any other persons?

 Answer : The return filed by you will be accessible to your jurisdictional Central Excise Office and all other Supervisory Central Excise Offices placed hierarchically above this office. Also this return is accessible to those who know your user-id and password.

23. In case of any errors in the return filed by me, how the department will communicate to me?

Answer : The department will communicate through mail/ email-id mentioned by you in the requisition form given to the jurisdictional Central Excise Officer while opting for e-filing or by mail.

24. Can I file the return again in case of errors if any in the already filed return?

 Answer : If the return was confirmed, it can't be changed. Before filing the changes can be carried out through amend option.

25. In case of problem other than above mentioned in e-filing, whom should I contact?

 Answer : You may contact your jurisdictional central excise office who will understand and examine the problem at local level and if he is not able to find a solution the central excise formations will refer the problem to any one of the following edecs-mail ids, which are being monitored by senior officials looking after the e-filing software.

• dts_ereturn
• dts_addsouth2
• dts_adgsouth

The assesses may also send their problems to any of the following e-mail addresses. The problems will be tested and a solution will be provided at the earliest.

• ereturn@excise.nic.in
• adsouth2@excise.nic.in
• adgsouth@excise.nic.in

26. What settings to be done to take Printout in A4 size paper?

  Answer : In Internet Explorer Browser

• Under View option, in Text size option Select Text size as Smallest.
• In the Page Setup under File option, in Orientation option select Landscape.  

 Download Free Software (Click Here)