GST is a destination based tax on consumption of goods and services. It is proposed to be levied at all stages right from manufacture up to final consumption with credit of taxes paid at previous stages available as setoff.In a nutshell, only value addition will be taxed and burden of tax is to be borne by the final consumer.
Related Links
Related Links
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Official website of Central Board of Excise and Customs
The Central Board of Excise and Customs (CBEC) is a part of the Department of Revenue under the Ministry of Finance. It deals with the tasks of formulation of policy concerning levy and collection of customs and central excise duties and prevention of smuggling. Users can get details related to customs acts, rules, regulations, tariff, central excise, Narcotics Control Bureau, service tax, etc. Online services for e-filing of shipping bill...
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E-Governance portal of Automation of Central Excise and Service Tax
Automation of Central Excise and Service Tax (ACES) is an e-governance portal by Central Board of Excise and Customs (CBEC) for central excise and service tax assessees. Users can find e-payment facility for online payment of excise duty and service tax. Information about ACES e-filing circular, ACES Certified Facilitation Centres (CFCs), RBI circular on assessee code, etc. Users can also check status of challan and assessee online....
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Website of Directorate of Logistics
The Directorate of Logistics is an attached office of the Central Board of Excise & Customs and consists of three Divisions namely Anti-smuggling Division, Marine Division and Communication Division. Users can find detailed information about the Directorate. You can find information about anti-smuggling, major marine projects, telecommunication, etc.
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Track status of importer and exporter registration code
Users can track the status of importers and exporters registration code. This online facility is provided by the Central Board of Excise and Customs to facilitate the trade related activities.
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Forms by Central Board of Excise and Customs
Forms are provided by the Central Board of Excise and Customs, functioning under Department of Revenue. Users can download various forms such as application for refund of duty/interest, application to the High Court under Section 130A, application form for grant of a temporary customs house agent's license, shipping bill for export of duty free goods ex-bond, bill of entry for warehousing, etc.
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Download forms to file Central Excise and Service Tax Returns
Download forms to file the Central Excise and Service Tax Returns. Users need to click on the respective excel utility/XML schema hyperlink to download. Please refer the detailed instructions sheet embedded within the utility before using the same.