Over the past few years, various Web Based Applications were launched as a step towards e-governance. As on date, there are several applications hosted as listed in this report under http://sermon.nic.in which includes online registration of Central Excise and Service Tax Assesses and online filing of tax returns for the top revenue paying assesses of Central Excise. About 1.4 Lakhs Central Excise assesses have been registered with a unique 15 digit identification number based on the PAN. Similarly, e-governance in Service Tax also taken up and a comprehensive database of about 12.20 lakhs Service Tax assesses from all over India have been registered. Apart from this, an Electronic Revenue Accounting Package (e-REVACT) was developed for the office of Principal Chief Controller of Accounts, CBEC and the Pay and Accounts Offices of Central Excise Commissionerates. A database oriented communication system, Electronic Departmental Communication System (e-DECS), a totally new concept in communication is conceived and developed and implemented in Central Excise Department. The features includes, that the users can know the recipients have read the message or not, messages can be sent to a class of users, reminders can be sent to only defaulters etc.. A package called the Electronic Accounting System in Excise and Service Tax (EASIEST) has been launched for electronic transmission of challan data from Banks to the CBEC, PAOs and CECs etc. The EASIEST was formally inaugurated by the then Hon'ble Finance Minister.
System for Excise Revenue and MONitoring (SERMON): This package is an off line version which facilitates to capture source data. Various modules incorporated in this system are: Assessee Profile, Directories, Capturing of Excise Return data, Capturing of Challan Data, Reports (MIS), and Housekeeping
System for Allotment of Central Excise Registration Number (SACER) & System for allotment of Service Tax Payer Code (SAPS): These are web based application developed for online registration of Central Excise and Service Tax Assessees respectively. This has made possible to bring to an end the manual registration procedure practiced in the department by building up of a national assessee directory on the central server and by monitoring various reports on allotment progress and on assessee profile.
SERMON Directory Module: This module is basically for maintaining the directories viz: Assessee Related, Formation Related, Duty Related, Return Related, Product Related, Quantity Related and Bank Branches which are being used in the SERMON project. All the central directories are maintained at single source thus avoiding inconsistency. Download option is available for all the authorized users.
Query Based Systems: Citizens can know by query regarding rate of excise duty, notifications, location code, taxable services and categories under service tax. For further details one can logon to http://exciseandservicetax.nic.in for interaction between the assesses and the department.
Electronic Filing of Central Excise Returns: Assesses can opt for electronic filing of the central excise returns, including dealer return anytime and from anywhere. As there is provision to upload the text file from the existing database, the department can download the data filed by the assessee and integrate it into the existing software for revenue monitoring. Online FAQ and Helpline is available to guide the assessee for error free filing. Sermon Utilitiy: Assessee search based on PAN no. shows how many Excise and Service tax units are there for the same PAN
All India SERMON database for TOP Assessees: A MIS system is developed to generate various reports regarding the Excise Revenue, Production and Clearance and is being actively used by various users. The data is related to the top revenue paying assesses on all India basis. The advantage of this MIS is that the reports can be generated as soon as the assessee files the return, since the return is filed online using the web based module. To view the old reports instantly, pre generated reports are placed on the server for quick access and to save the system time.
Cyber Revenue Realisation Summary (CRRS): Capture the details of revenue collected from each Customs, Excise and Service Tax commissionrates on timely basis.
Provisional Assessment Monitoring System (PAMS): Developed to monitor and take care of monthly clearance details of cases under provisional assessment. The main advantage is that a centralised database helps to monitor the cases by the higher authority.
Service Tax Revenue Monitoring System (STREMS): This software was developed for capturing Service Tax related documents filed by the assessee.
Electronic Revenue Accounting System (e-REVACT): This is a package developed for the Pay and Accounts Office and Principal Chief Controller of Accounts Office, CBEC. This package captures the details of challans deposited in the bank and preparing the data for revenue reconciliation. Data at National level is available.
Centralized Delay Monitoring Module (CDMM): Using the final all India database of scroll and put-thru statement, received from the respective sources, the CDMM package generates delay in revenue receipts credited to Government of India Account and accordingly, interest is charged from the banks on account of delay credit.
Revenue Reconciliation (REVCON): Challan data captured by PAO through REVACT and captured by Commissionerates through SERMON are reconciled using this package.
System for NEPAL Refund (SNEPAR): The goods exported to NEPAL are cleared through a separate invoice and these invoices are entitled a rebate to Nepal Government as per a treaty. The objective of this package is to process these invoices and calculate the applicable rebate amount due to the Nepal Government.
Electronic Departmental Communication System (E-DECS): This is an intra-departmental database oriented communication system that automatically compiles the data received from various quarters for a single question. It facilitates to send a message to individual user or user class and only one copy of the messages resides in the server even though message is addressed to many users.
Electronic Accounting System in Excise & Service Tax (EASIEST): The system provides a facility to capture the GAR-7 challan data at the nominated banks. The concerned banks transfer the challan data to the National Securities Depository Limited (NSDL) server. Then the NSDL transfers this data to the NIC server. NIC facilitates this challan data to the PAOs and to the Commissionerates for further accounting and reconciliation purpose.
Sermon Help Line (SHL)/HELP DESK: The objective of this package is to provide solution to the problems faced by the field formations. Any user can post their doubts for clarification and the user department replies. There is also a module for FAQ (Frequently Asked Question). Technically speaking this is an Online Help facility for SERMON project.
MIS on Revenue Status (Indirect Taxes): A Management Information System is developed and can be viewed form the site http://finmin.nic.in, which gives information about the receipt of revenues from Central Excise, Customs and Service tax on monthly basis.
With the introduction of e-governance, the assesses got the benefit of reduced paper work and can file their returns from their office and the acknowledgement can be generated by themselves and no need to visit the department office. Like wise, the department is also benefited with less paperwork. They can do the online validation of the returns. Revenue collection trend analysis can be generated instantly. Various MIS reports can be viewed and can be printed by all the departmental users as per their jurisdiction.