Self‑assessment tax and filing of return
The
provision related to filing of returns has been amended by the Finance Act,
2001, w.e.f. 16‑7‑2001. As per the amended provision, w.e.f. 16‑7‑2001,
every person liable to pay service tax shall himself assess the tax due and
shall furnish to the Superintendent of Central Excise, a return in such form
and in such manner and at such frequency as may be prescribed [section 70]. The
provision in this regard has been prescribed under rule 7 of the Service Tax
Rules, 1994. This is the most significant legislative change made in the
service tax provisions providing payment of tax on the basis of self‑assessment
by the assessee. The self‑assessment concept has been introduced for the
first time in the service tax.
Prior to
the aforesaid amendment, every person liable to pay service tax was required to
file service tax return to the concerned Central Excise Officer in such form
and in such manner and at such frequency as may be prescribed [vide old section
70]. Prior to amendment in 1998, as per sub‑section (2) of section 70,
the Central Excise Officer had power to issue notice to the assessee who fails
to file the return, requiring him to furnish the return within 30 days from the
date of service of such notice. But, now, the said sub‑section has been
omitted w.e.f. 16‑10‑1998.
Periodicity of filing of return
Every assessee shall submit half‑yearly return for the months covered in the half‑yearly return [sub‑rule (1) of rule 7]. Prior to amendment in 1998, every assessee was required to file return quarterly [old provisions ‑ sub‑section (1) of section 70 read with sub‑rule (1) of rule 7]. But, now, after the amendment w.e.f. 16‑10‑1998 every assessee is required to file the service tax return on half yearly basis. Thus, for every assessee (corporate and non‑corporate), the periodicity of return has changed from quarterly to half yearly.
'Half‑year'
means "the period between 1st April to 30th September or 1st October to
31st March of a financial year" [clause (cc) of sub‑rule (1) of rule
2].
Every
assessee shall submit the half‑yearly return by the 25th of the month
following the particular half‑year [sub‑rule (2) of rule 7]. Prior
to amendment in 1998, for every assessee, due date of filing the return was on
or before 15th day from the end of preceding quarter [old‑provisions sub‑section
(1) of section 70]. But now after the amendment, w.e.f. 16‑10‑1998
due date of filing the return is on or before 25th of the month following the
particular half‑year for every assessee. Thus, by the amendment due date
of filing the return has increased by 10 days.
The Government in its Circular No. 63/12/2003, dated 14th October, 2003 (appended as Annexure X on the Chapter of 'Payment of Service Tax') has clarified that in case of genuine hardship on account of public holiday on 25th of the month in which a service provider has to pay the service tax, he may pay the service tax in the Government account on the next working day immediately following the holiday. "Same thing applies with regard to the filing of return". Further, as per section 10 of the General Clauses Act, 1897, if the office is closed on the last day of the prescribed period, the act or proceeding shall be considered as done or taken in due time if it is done or taken on the next day afterwards on which the office is open. Thus, in case last day of filing of return is holiday then return can be filed on the next working day and, in such case, the return will be considered to have been filed within the time specified under sub‑rule (2) of Rule 7.
Prior to
the amendment in 1998, when assessee who had furnished the return had
discovered later on any omission or wrong statement therein, he was permitted
to furnish revised return any time before the assessment was made [old
provision ‑ sub‑section (3) of section 70]. But, now w.e.f. 16‑10‑1998
' the said sub‑section has been omitted. Therefore, in the absence of any
specific provision for the revised return under the service tax, the return
once filed cannot be amended later on, in any circumstances. This point has
also been clarified by the department, on the representation made by the author
to the Commissioner, Central Excise & Customs, New Delhi: "The service
tax return once filed can not be revised in terms of section 70 of the Finance
Act, 1994. However, procedure under rule 6(4) and rule 6(5) can be followed in
case of inability of assessee to estimate tax liability correctly".
Single
return can be filed for more than one service
Yes. In
response to question no. 4.7 of the 'Frequently asked questions on Service Tax'
issued in October 2003 ‑ Whether a single return is sufficient when an
assessee provides more than one service or separate return is to be filed for
each service?, the Central Board of Excise and Customs in its answer has
stated, "A single return would suffice. However, details in each of the
column in Form ST‑3 has to be furnished separately for each of the
taxable service rendered by the assessee". The Government in its Circular
No. 72/2/2004‑ST, dated 2nd January, 2004 (appended as Annexure 11 in the
Chapter ‑ 'Registration') has stated that a single return where an
assessee provides more than one taxable service is sufficient".
In the Trade
Notice No. 76/2003, dated 6‑11‑2003, issued by Commissioner of
Customs & Central Excise, Hyderabad‑IV, in order to ensure that a
uniform practice is adopted for filing of return where single registration is
obtained under Rule 4(3A) on account of centralized accounting system, the
following guidelines are issued:
Documents
to be submitted along with ST‑3 returns:
(a) Centralized Office
premises should submit a monthly statement branch wise based on the daily
monthly sales receipt submitted by branch offices to the main office.
(b) The centralized office shall consolidate the monthly statement showing branch‑wise receipt and arrive at the total Service Tax payable and pay on monthly/ quarterly basis depending on the type of the assessee.
(c) The monthly statements
of centralized office with the branch reports and payments details should be
submitted before the Superintendent of Central Excise along with ST‑3
return.
The
service tax return is required to be filed in Form 'ST‑3' or 'ST‑3A',
as the case may be, in triplicate [sub‑rule (1) of rule 7].
The Form
'ST‑3 has been amended by the Notification No. 12/2002‑ST, dated 1‑8‑2002,
w.e.f. 16‑8‑2002, in view of the introduction of the credit of
service tax paid, in case of same category of service. Further, amendment has
also been made with a view to facilitate to file one return for all the taxable
service, where assessee has obtained a single registration for more than one
taxable services. However, assessee is required to give details in each of the
column of Form 'ST‑3', separately for each of taxable service.
Electronic filing of return (E‑filing)
To make
the service tax as first e‑tax in the country, initially the Government
allowed to file the service tax return electronically from April 2003, on only
ten select classes or group of service tax providers on optional basis. As per
the Circular No. 52/l/2003‑ST, dated 11‑3‑2003 (appended as
Annexure 11) issued by the Central Board of Excise and Customs, the assessee
should be providing any one of the ten services (refer to aforesaid Annexure II
for name of services) and has the 15 digit STP code and uses such code on
Challans for payment of Service Tax. The Government has extended E‑filing
of service tax returns facility to all 58 taxable services with immediate
effect vide Circular No. 71/1/2004‑ST, dated 2nd January, 2004 (appended
as Annexure IV), the criteria and procedure for E‑filing of return is the
same as stated in the aforesaid Circular No. 52/1/2003‑ST, dated 11‑3‑2003.
(1) Procedure for E‑filing of the
return
The
assessees who opt for the E‑filing of return should make an application
to concerned Assistant/ Deputy Commissioner in the prescribed form (reproduced
in Annexure II). The assessee shall be allotted a user id and password. The
assessee will get a computer generated acknowledgement for evidence of having
filed the return. The Board has assured that no penalty shall be levied under
section 77 for a month, if the assessee does not succeed in E-filing of return.
The Board has issued detailed questions and answers on E‑filing of return
vide C.B.E.&C., E‑filing of ST3 Returns, Q&A, dated March, 2003
(appended as Annexure III). It may be noted that STP code stands for Service
Tax Payers code which is being issued by the Department on the basis of PAN of
the assessee, earlier it was indicating as STC in the Board Circular No.
36/3/2001‑CX.4, dated 27‑8‑2001. The procedure and the
prescribed form for allotment of PAN based code have been discussed in the
Chapter on 'Introduction of Service Tax Code (STP) Number'.
The
following documents should be enclosed alongwith the return
1. The copy of Form 'TR‑6'
for the proof of payment of tax for the month covered in the half‑yearly
return [sub‑rule (1) of rule 7]. In case assessees opt for e‑filing
their return, they are not required to file 'TR‑6' Form if their 15 digit
PAN based code (STC/STP code) is indicated on 'TR‑6' Form. The computer
will verify the fact of payment from the data obtained from Focal Point Bank.
2. A list of all accounts
maintained in relation to service tax including memoranda received from branch
offices, only at the time of filing return for the first time [sub‑rule
(2) of rule 5].
3. Where the assessee has
deposited the interest under section 75, for delay in depositing of tax in the
credit of Government account, the work‑sheet for the calculation of
interest.
4. In case the assessee has
availed the service tax credit on input services, a return on the proforma
given in the Service Tax Credit Rules, 2002 [sub‑rule (4) of Rule 5 of
the Service Tax Credit Rules, 2002].
5. A statement giving
details of the, difference between the service tax deposited and the service
tax liable to be paid for each month in a memorandum in Form ST‑3A when
assessee opted for provisional assessment [sub‑rule (5) of rule 6].
In the
Trade Notice No. 76/2003, dated 6‑11‑2003, issued by Commissioner
of Customs & Central Excise, Hyderabad‑IV, in order to ensure that a
uniform practice is adopted for filing of return where single registration is
obtained under Rule 4(3A) on account of centralized accounting system, the
following guidelines are issued:
Documents
to be submitted along with ST‑3 returns:
(a) Centralized Office premises should submit a monthly statement branch wise based on the daily monthly sales receipt submitted by branch offices to the main office.
(b) The centralized office
shall consolidate the monthly statement showing branch‑wise receipt and
arrive at the total Service Tax payable and pay on monthly/ quarterly basis
depending on the type of the assessee.
(c) The monthly statements
of centralized office with the branch reports and payments details should be
submitted before the Superintendent of Central Excise along with ST‑3
return.
It has
been found that department while accepting the return asks the assessee that
return be filed only in a file cover. The department has clarified, on the
representation made by the author to the Commissioner, Central Excise &
Customs, New Delhi, "There is no such requirement of either furnishing the
ST‑3 return in file cover or in a specified kind of file cover".
Therefore, it is not mandatory to file the return every time with file cover.
Return
can be filed by Registered post
Yes, as
per Trade Notice No. 6/2002, dated 23‑1‑2002 issued by the
Commissioner of Central Excise, Madurai‑2 (appended as Annexure 1),
assessees who may find it difficult to file the returns in person can file the
return by Registered post but it should be ensured that returns reaches on or
before the due date.
Service Tax ‑ Filing of ST‑3
Returns by registered post
In partial
modification of the general practice in force, with reference to the Trade
Notice 43/2001, dated 26‑6‑2001, regarding filing of SDT‑3
returns, this office hereby, after considering the representations from the
Trade and Associations, permits the Service Tax assessees, who may find it
difficult to file the said returns in person, to file the returns with the
concerned Divisional Office by Registered Post. While the Department will
ensure to acknowledge such receipts, the assessees in turn, also should stick
on to the due date and ensure that the return reaches the Divisional Office on
or before the due date.
E‑filing of Service Tax Returns ‑
Reg.
The
Central Board of Excise and Customs is getting ready to facilitate electronic
filing of ST‑3 returns of Service Tax from the month of April, 2003.
Initially, this facility will be extended to only select class or group of
service tax providers.
2. Broadly the following
criteria may be applied for selecting assessees in the initial phase to be
implemented in April, 2003.
(i)
Assessee should be providing any one of the following
services viz.,
|
S. No. |
Service
Category |
Code |
|
1. |
Telegraph Services |
TGH |
|
2. |
Telephones |
TSU |
|
3. |
Life Insurance Services |
LIS |
|
4. |
Insurance Auxiliary Services |
IAX |
|
5. |
General Insurance Business |
GIB |
|
6. |
Stock brokers |
STB |
|
7. |
Advertising Agencies |
ADV |
|
8. |
Courier Services |
COU |
|
9. |
Banking and Financial |
BFN |
|
10. |
Custom House Agents |
CHA |
(ii) Assessee should have
the 15 digit STP code (either PAN based or TEMP No.) which is appearing on the
SAPS site used by Central Board of Excise & Customs for giving registration
to Service Tax assessees.
(iii) The assessee should
have been indicating his 15 digit STP code in the challans used by him for the
period from September, 2002 to March, 2003 for paying Service Tax. (An assessee
who has not done this may also opt for filing. But he will have to submit
copies of Challans, evidencing payment of duties to the concerned excise
formations after indicating his 15 digit STP code on each challan).
3. The process of E‑filing will be
facilitated by the following sequential steps:
-
(a) The assessee who opts
for E‑filing should file an application to the concerned excise formation
before 31‑3‑2003, in Annexure‑I as may be amended from time
to time.
(b) The local Commissioner
designates an e‑mail address and a Telephone No. for receiving queries
from trade on any related manner and making arrangement for prompt reply to
such mails.
(c) User id and password for
the assessee are communicated to him before 10‑4‑2003 along with
technical details required for accessing the relevant site and the procedure
for making entries and other guidance as may be necessary.
(d) After 15‑4‑2003 he downloads form for entering details of ST3 returns and TR6 challans from the central server using internet and enters the necessary details for the concerned return period.
(e) The computer generates a
key number which will depend on the STP code, date of filing, value of services
declared and tax paid and generates an acknowledgement giving these details
which can be printed by the assessee and kept in his records as evidence of
having filed the return.
(f) The computer will
verify the fact of payment from data obtained from Focal Point Bank. Where
details as declared by the assessee is not found the assessee will be
contacted.
4. Where an assessee who
has opted for E‑filing faces any technical difficulty and he is not able
to file the return electronically and get the acknowledgement as specified
above he may send an E‑mail at the address specified by the Commissioner
explaining the difficulties and if any reply is not received within 2 days he
may send a mail to saps@excise.nic.in
5. Since this facility is
being tried out for the first time the Central Board of Excise & Customs
assures all assessees opting for E‑filing of returns that the department
will not invoke section 77 of the Finance Act, 1994 prescribing a maximum
penalty of Rs. 1,000 for non‑filing ST‑3 return for delay upto one
month from the due date prescribed under the rules for filing such return.
Where an assessee after having opted for e‑filing does not succeed in
such filing and getting the computer generated acknowledgement within 25 days
from the due date he should file a manual return as was being done hitherto. It
is to be clearly understood that this assurance does not extend to non‑payment
of tax in time or mis‑declaration of the value of taxable services
rendered.
6. In this initial phase
electronic filing will be optional. Every Commissioner should take initiative
to get at least some assessees in his Commissionerate to file return
electronically. Based on the experience during April, 2003 guidelines will be
revised to bring more assessees under the scheme by September, 2003. The
progress in practice of using electronic signatures also will be taken into
account before revising this instruction.
7. The field formations may suitably be
informed.
8. Trade Notice may be issued before 20‑3‑2003
for information of the trade.
Appendix 'A'
to TN No
Dated
.
TO
The Assistant/ Deputy Commissioner
Service Tax.
Sub: Application for Permission to File ST3 ‑ Returns
Electronically
(1) Name of Assessee:
(2) Category of service(s):
(3) Service Tax Registration No.
|
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|
|
|
|
|
|
|
|
|
|
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|
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|
|
(4) Email Address:
(Please
give a trusted e‑mail address to which the Userword and Password for
access to the E‑filing of the Return can be sent)
(5) I/We request that I/We
may be permitted to file my ST3 Return electronically. I/We declare that I/We
satisfy the conditions of Trade Notice No
. Dated
and
shall observe the instructions given therein.
I/We
undertake to indicate my/our 15 digit STP code in every challan used by me/us
for remitting Service Tax in Banks.
If any
difficulty is faced in filing the return electronically and get the
acknowledgement from the computer within one month from the due date, I/we
shall file manual returns as was done hitherto.
Date: Name and
signature of the assessee Designation with Seal
Place:
Guide on E‑filing of ST3 Return
E‑filing
A. E‑filing
is a facility for the electronic filing of Service tax returns by the assessee
from his office, residence or any other place of choice, through the Internet,
by using a computer.
Who can e‑file
their returns
A. Assessees having a 15 digit STP
code and falling under the following categories can avail of the facility of
electronic filing their 'Return' for the following services:
(a) Telegraph Services (TGH)
(b) Telephones (TSU);
(c) Life Insurance Services (LIS);
(d) Insurance Auxiliary (IAX);
(e) General Insurance Business (GIB);
(f) Stockbrokers (STB);
(g) Advertising Agencies (ADV);
(h) Courier Services (COU);
(i) Banking and Financial (BFN); and
(j) Custom House Agents (CHA).
This
facility will be extended to other services in stages.
The
assessee should take care to ensure that he has been indicating his 15 digit
STP code in the challans used by him from September 2002. An assessee who has
not done this may also opt for e‑filing but he will have to submit copies
of challans manually to the department after e‑filing his return,
evidencing payment of duties, after indicating his 15 digit STP code on each
challan.
All types of returns be filed
electronically
A. At present
only Service Tax return 'ST 3' can be filed electronically.
Is e‑filing compulsory
A. No. E‑filing
of returns is an assessee facilitation measure of the department in continuation
of its modernization and simplification program. It is an alternative to the
manual filing of returns.
Assessees who fall under more than one category
A. Assessees
coming under the above categories, have to file separate returns for each of
the services provided by them.
Do they have to simultaneously also file a manual return or submit
manual TR6 challans separately
A. If an
assessee files electronic returns for any of the permissible categories of
services and receives an electronic acknowledgement of the same, he need not
file a manual return for the same service. He need not file the manual TR 6
copies for the said returns if he has taken care to ensure that he has been
indicating his 15 digit STP code in the challans used by him from September
2002. If the assessee is a provider of more than one service, it is desirable
that he pays his challan service wise, so as to take maximum benefit of the
procedure. He should however preserve the manual copies of the TR 6 challan for
production before the officer, in the rare occasion it is called for, or as
stated above, if the assessee has not been indicating his 15 digit STP code in
the challans used by him from September, 2002.
Procedure for e‑filing
A. Those
assessees coming under, the above service categories and who have a 15 digit
Service Tax Payer Code allotted to them, should file an application to their
jurisdictional AC/DC as laid out in Trade Notice issued in this regard. They
should mention a trusted e‑mail address in their application, so that the
department can send them their userword and password to help them file their
return. They should log on to the Service Tax E‑filing Home Page using
the Internet, On entering their STP Code, user word and password in the place
provided on the Home Page they will be permitted access to the E-filing
facility. They should then follow the instructions given therein.
To whom should I make a request
for e‑filing permission
A. The
assessee should file an application to their jurisdictional AC/DC as elucidated
in TN mentioned above, for e‑filing permission.
Will permission for e‑filing
of returns be communicated to me
A. The
permission for e‑filing will be communicated to the assessee through the
e‑mail address provided by him. It would also contain the user ID and
password required for e‑filing.
Is it necessary for me to have an
e‑mail address
A. Yes. They
should mention a trusted e‑mail address in their application, so that the
department can send them their User Word and Password, to help them file their
Return. The e‑mail address will also be required at the time of login.
Can I
change my user ID and password after I receive the same from the department
A. While the
assessee cannot change the user ID, he can and must change the password
immediately after receiving it by e‑mail from the department. This he can
do by logging on to the CBEC website at the address http://www.cbec.gov.in and
navigating to the e‑filing site 'Home Page' where he has an option to
change his password. It is the responsibility of the assessee to keep the
password confidential and ensure that it is not known to anyone else. This is
to prevent misuse. The responsibility for the return filed using the password
of the assessee will be his.
What should I do when I change my
e‑mail address
A. When the
assessee changes his e‑mail address he should intimate the department of
his new e‑mail address. This will help him in continuing to receive
messages from the department electronically.
What is an STP code
A. The STP
code stands for Service Tax Payer Code. It is used by the computer as a unique
identifier for the assessees records. The department is presently allotting 15
digit STP codes to individual assessees, irrespective of the number of services
the assessee may be offering.
Do I have to have a STP code for e‑filing
A. Yes, the
assessee has to have a 15 digit STP code for e‑filing.
How can I be allotted a 15 digit
STP code
A. The
assessee will be allotted a 15 digit STP code by the jurisdictional Central
Excise Division after he applies for the same as per the procedure set out in
Trade Notice issued in this regard.
Is PAN a must for issuing a 15 digit STP code
A. The Board
through its Circular No. 35/3/2001‑CX.4, dated 27‑8‑2001 has
instructed that every Service Tax Payer should be allotted a PAN based code.
However since some assessees are still not having PAN numbers, a provision has
also been made in the Computer System for issuing a 15 digit temporary STP
code. When the assessee gets his PAN number, he should immediately inform the
department about the number, and the new STP code will be issued incorporating
his PAN number. He need not file any new returns for the past period just
because of his new STP code.
Why is PAN No. essential
A. In 1999,
the Government of India decided that all business units transacting business
with different departments of the Government would be given unique identifiers
which have the Permanent Account Number (PAN) assigned by the Income‑tax
Department as the backbone. This is the concept behind the Service Tax Payer
Code where the first 10 digits constitute the PAN, the next two digits ST is to
indicate the special purpose of the code and the last three digits of the code
is to constitute a running serial number.
Can I authorize somebody to file
the return on my behalf
A. No. The
responsibility for filing the returns and all the information contained therein
is that of the assessee. The assessee should hence keep his user ID and
password allotted by the department confidential.
How do I get an acknowledgement after filing my return
A. After
submitting his Return, the assessee should wait to get an acknowledgement on
his computer screen, of having successfully filed his Return. He should then
print a copy of the same as proof of having filed his return. He should be
advised to quote the Computer generated number of the acknowledgement in all
his future correspondence with the department on this return.
Do I have a grace period for completing the
formalities and filing my return electronically
A. Yes. Being
the first time assessees opting for e‑filing of ST 3 returns can do so
within one month from the due date prescribed in the Service Tax Rules for
filing such returns. This concession however does not extend to non‑payment
of tax in time, mis‑declaration, etc. For further information please read
the Trade Notice issued by the Commissionerate on e‑filing.
What are the benefits of e‑filing to me
A. The
benefits of e‑filing to the assessee is that it saves the assessee's
precious time from visiting the departmental office to file his returns. He can
file the return from his office, house, internet kiosk, or any other place of
choice at a time most convenient to him, night or day. He instantly gets an
electronic acknowledgement of the return filed by him. The e‑filing
software also helps the assessee by making checks on the mathematical accuracy
of the tax paid. It makes available to him the facility of making reports based
on the returns filed by him. In the next stage his refunds will be automatically
credited to his bank account.
Where can I seek a clarification of any doubts on e‑filing
A. Any person
can seek a clarification on problems relating to e‑filing of ST 3
returns, by sending an e‑mail or contacting the designated officer as per
details intimated in the Trade Notice issued by the Commissionerate in this
regard.
E‑filing of Service Tax Returns ‑
Regarding
The
attention is invited to the Central Board of Excise and Customs Circular No.
52/1/2003 (F. No. 137/9/2003‑CX4, dated 11‑3‑2003)
introducing e‑filing of ST‑3 returns of Service Tax from the month
of April, 2003 in respect of 10 (ten) select class or group of service tax
providers.
2. It has now been decided
by the Board to extend this facility to all 58 taxable services with immediate
effect.
3. Broadly, the following
criteria may be applied for selecting assessees who are being allowed to avail
the facility of e‑filing:
(i) Assessee should have
the 15 digit STP code (either PAN based or TEMP No.) which is appearing on the
SAPS site used by Central Board of Excise & Customs for giving registration
to Service Tax assessees.
(ii) The assessee should
have been indicating his 15 digit STP code in the challans used by him for the
period for which the returns are being filed. (An assessee who has not done
this may also opt for e‑filing, but he will have to submit copies of
Challans, evidencing payment of service tax to the concerned excise formations
after indicating his 15 digit STP code on each challan)
4. The process of E‑filing will be
facilitated by the following sequential steps: -
(a) The assessee who opts for E‑filing should file an application to the concerned excise formation at least one month in advance before the due date of filing of the return, in Annexure‑I as may be amended from time to time.
(b) The local Commissioner
designates an e‑mail address and a Telephone No. for receiving queries
from trade on any related manner and making arrangement for prompt reply to
such mails.
(c) User 'id' and 'password'
for the assessee will be communicated to him within ten days after filing the
application along with technical details required foraccessing the relevant
site and the procedure for making entries and other guidance as may be
necessary.
(d) After receipt of the
said details the individual service provider can download form for entering
details of ST3 returns and TR6 challans from the central server using internet
and enter the necessary details for the concerned return period.
(e) The computer generates a
key number which will depend on the STP code, date of filing, value of services
declared and tax paid and generates an acknowledgement giving these details
which can be printed by the assessee and kept in his records as evidence of
having filed the return.
(f) The computer will
verify the fact of payment from data obtained from Focal Point Bank. Where
details as declared by the assessees are not found the assessee will be
contacted.
5. Where an assessee who
has opted for E‑filing faces any technical difficulty and he is not able
to file the return electronically and get the acknowledgement as specified
above he may send an E‑mail at the address specified by the Commissioner
explaining the difficulties and if any reply is not received within 2 days he
may send a mail to saps@excise.nic.in
6. If this facility is
being tried out for the first time the Central Board of Excise & Customs
assures all assessees opting for E‑filing of returns that the department
will not invoke Section 77 of the Finance Act, 1994 prescribing a maximum
penalty of Rs. 1,000 for non‑filing ST‑3 return for delay upto one
month from the due date prescribed under the rules for filing such return.
Where an assessee after having opted for e‑filing does not succeed in
such filing and getting the computer generated acknowledgement within 25 days
from the due date he should file a manual return as was being done hitherto. It
is to be clearly understood that this assurance does not extend to non‑payment
of tax in time or mis‑declaration of the value of taxable services
rendered.
7. The facility of E‑filing
is an optional facility and does not bar in any way the manual filing of the
return by the Service Provider.
8. The field formations may suitably be
informed.
9. Trade Notice may be issued for
information of the trade.
TO
The Assistant/ Deputy Commissioner
Service Tax.
(1) Name of Assessee:
(2) Category of service(s):
(3) Service Tax Registration No.
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(4) E‑mail Address:
(Please
give a trusted e‑mail address to which the Userword and Password for
access to the E‑filing of the Return can be sent)
(5) I/We request that I/We may be permitted to file my ST3 Return electronically. I/We declare that I/We satisfy the conditions of Trade Notice No . Dated . and shall observe the instructions given therein.
I/We undertake to indicate my/our
15 digit STP code in every challan used by me/us for remitting Service Tax in
Banks.
If any difficulty is faced in
filing the return electronically and get the acknowledgement from the computer
within one month from the due date, I/we shall file manual returns as was done
hitherto.
Date: Name
and signature of the assessee
Place: Designation
with Seal.