Background – In terms of Rule 7 of Service Tax Rules, 1994 (‘ST Rules’), every taxpayer has to file half-yearly returns in prescribed form, either electronically or manually. However, in April 2010, Central Board of Excise and Customs (‘CBEC’) had amended ST Rules and made e-filing compulsory for the taxpayers who had paid Service tax amounting to INR Ten Lakh or more (including the amount paid by utilisation of CENVAT credit) in the preceding financial year.

Recent amendment – Recently  Notification No 43/ 2011 – Service tax dated 25 August 2011 has been issued by CBEC. As per the Notification, with effect from 1 October 2011, it is mandatory for all the taxpayer, (irrespective of their Service tax liability in the preceding year) to file the Service tax returns electronically. Accordingly, all returns filed on or after 1 October 2011 will be required to be filed electronically. These will not only cover returns due after 1 October 2011 but all returns or revised returns filed for the past periods as well.

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  1. Ahamed Junaid says:

    Thank you for the information.
    sir, i am little bit confused about filing of returns prior to the period of 2011. Now i have to file return for the years of 2008-09 and 2009-10. Can i do this return through electronic mode? please advise me in this prob.

    Thank you
    Ahamed Junaid

  2. CA DD Bansal says:

    I think your reaction is exaggerated. E-filing ST-3 is quite simple and trouble-free.
    In fact, Deptt. has done a great job by making it mandatory.

    My suggestion is that the tpin should be provided to assessees by e-mail.This could be done as is being done in case of Income Tax.

    Let’s hope this will happen very shortly, because otherwise, it may be impossible for Deptt. to achieve 100% e-filing in such a short time.

  3. venkata rao a says:

    Great on part of Top Service Tax Admin!
    But there is no willingness in the officails to cooperate with the assessees.
    For the last two years, I have been trying to file electronically. The staff always “recommend” to file in person. After a lot of persuation and correspondence I got a Password. The site opens and that’s all. Non of the dropdown menus work. They ara all grayed!!!
    When called the office for help they say we will clarify when you personally come for your next filing of manual return. This history repeats every half-year.
    Alas! Now it is mandatory! Who will help the poor Assessees?

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