Manual for Scrutiny of Service Tax Returns 2009 - Central Excise ...

Chapter 3: Automated Scrutiny of Returns3A Assessees file returns to inform the Department about the amount of duty paid by themin the cash account and the CENVAT account during the assessment period. In addition, theassessee also provides a host of other relevant information. In the ACES project, filing ofreturns and the subsequent processing of returns would be handled through a centralizedcomputing environment and it would be possible to file returns online. In the case ofassessees who already have accounting systems in place for generating these returns in theform prescribed by the government, a facility would be provided to enable uploading of suchreturns.3B The ACES project has been assigned to Wipro which is developing an applicationsoftware in order to automate the process of the preliminary scrutiny of returns. Theapplication software developed by Wipro will create a format which can be used by allassessees who generate returns electronically. This will enable them to upload their returnswith ease.3C The detailed scrutiny of returns would continue to remain manual and would beconfined to a few returns selected on the basis of risk parameters drawn from the informationfurnished by the taxpayer in the ST-3.3.1 PROCESSES IDENTIFIED IN THE AUTOMATED RETURNS’ SCRUTINY INRESPECT OF ST-3Process ID Process name Brief Description of the processSTX06 Filing of returns The assessee accesses the Service Tax system using his userID and clicks on a link to file his return. Certain fields arefed into the form by the system when the form is shown tothe assessee. The structure of the form itself is customizedbased on the business of the assessee. Details pertaining toprovisional assessment, finalized orders, refunds, anddisputes under resolution are fed from the system. Theassessee has an option to file returns for more than oneservice offered from one office location and for multiplepremises as well.(Continued on next page)III.1MANUAL FOR SCRUTINY OF SERVICE TAX RETURNS 2009