Departmental officers may please study the points and may take necessary pro-active steps for a better performance in ACES, if they are willing :
1. In Returns Module, for R&C, there are 114 validations/check-points out of which 7 are mandatory; these are to be noticed during the R&C by the Range Supdt.
2. Returns Module is scheduled to select 5% of the Returns for short-listing for Detailed Scrutiny; this schedule is not yet enabled.
3. CAG submitted a report to the CBEC vide Rep.No.25 with recommendations to CBEC on ACES and other manual transactions; all Divisional and Range Officers are required to get this report and study and implement the points accepted by CBEC. Board has undertaken to clear all pending scrutiny of Returns periodically and in future, Board will not defend itself against the huge pendency of Returns’ Scrutiny that is perceived by CAG as un-noticed loss of revenue for the Dept., which means that officers will be slapped with responsibility for assumed loss of revenue.
4. During the R&C process, many of the Commissionerates have detected huge tax evasion, which just signifies the fact that the scrutiny process in automation mode is very effective and therefore further strengthens the need for prompt scrutiny.
5. Henceforth, the R&C work will be a two-pronged management : Technical and Managerial – All problems relating to hardware and the application program shall be duly reported in the template format to the ACES administrator in the Hqrs.Office through E-Mail; the performance of R&C will be watched by the Commissioner on weekly basis; Report will be generated by the ACES administrator or through the Systems Directorate and further to be confirmed by the Divisions and Ranges.
6. High value / high risky Returns will have to be taken up first, focusing on the quantity of clearance or cenvat utilized or debits made during a given month or for an assessee, as per the queue system of scrutiny. Assessing officers have to ensure that large number of Returns kept un-assessed do not include high value / high risky Returns.
7. Error messages including Data entry Validation errors must be recorded in the remarks column of the Returns and either accepted or corrected by the Range Supdts. If any errors are unduly corrected or wrongly accepted, such acceptance is accountable by the assessing officers.
8. O/B and C/B of credit/debit balances can be fetched from credit or debit accounts under the Running Account of Returns Modules, like Cash A/c, Cenvat A/c, Refund A/c, Bond A/c, Demand A/c, etc.
9. Detailed Scrutiny by the field formations should continue in manual mode as per the instructions under the Circulars and Scrutiny Manuals, on the basis of selection by the ADC to be proposed by the field formations, since the functioning of identification and assigning of Risky Returns to the scrutinizing officers is not yet enabled in ACES module. Clearance of any backlog in this category should be initiated immediately.
10. The speed of the connectivity for ACES can be augmented by way of sharing of VPN connectivity with broadband @ 1:3 thin clients. Ranges may review their set up and inform their Commissioner. As for the Divisions and Hqrs.office, the existing speed was more than sufficient, though the slow screen movement may not be due to connectivity issues.
11. Residential Engineers may be contacted to obtain the list of Dealers who are supposed to offer HP consumables at 25% discount.
12. Divisions have to make provisions in the expenditure budget for fuel and batteries for the DG-Sets under O/E head only, depending on the total no. of DG sets in the Division and its Ranges and the hours of power-cuts prevailing in their area on annual basis. The DG-Set and UPS should be very carefully maintained and ensured that they are kept in working condition always and the routines associated with their maintenance should be done periodically.
13. MIS reports will be available based on the Registration module that will be made accessible shortly for all officers, with advanced search facility for trend intelligence out of the EDW data warehouse project meant for Administrators only.
14. All the officers who are on AGT transfers should get confirmation from the Aces Administrator that their jobs in Aces had been transferred to the new officer or to the Administrator; the A.O of all Divisions should ensure that the relief report (in the prescribed format communicated earlier) of the transferred officer with his/her SSO-ID No. reaches the Aces Administrator on the same day of relief and the Aces Administrator acts on it immediately. Transferred officers who used ACES here should not hurriedly obtain the new role in their new place of posting, without the above online relinquishment.
16. With security features very high and the users finding it difficult to have access to ACES without proper credentials, such difficulty is justified for the reason that Aces Data Center has been targeted by computer-hackers on more than one lakh attempts during the period from Jan. to Mar-2012, which is further bolstered by the fact that India is the only country to have received ISO certification for data center like ACES. Hence, the Commissionerates may initiate security audit of their websites by govt. agency.
17. Now, issue of SCN in Refund module has been delinked.
18. In Reports Module, the report“Assessee wise Detailed Report” has been improved.
19. Inclusion of Inspectors in the ACES workflow is under way.
20. System to alert non-payment or arrears of payment is being developed and to be made available shortly.
22. Refund Module (including Drawback) is being linked to the Arrears module under the Running Account.
27. Successful implementation of ACES is necessary not only as trade facilitation but also as effective preventive measure against defaulters and as a stepping stone to GST.