The Central Board of Excise and Customs has issued a notification making e-filing mandatory for assesses registered as Importers with effect from 1-4-2014. As per the Notification, all businesses registered as Importers would now be required to file quarterly returns electronically irrespective of the amount of CENVAT credit availed or passed on by them in a year.
To assist and manage e-filing, Central Board of Excise & Customs has set up an e-governance portal – Automation of Central Excise and Service Tax (ACES) [http://aces.gov.in]
'E-filing' has been shared with
