CA. M. Lakshmanan

While the assessee logs in the ACES site for filing the Service tax Return of the I half of 2016-17 i.e. for the 6 months ended 30.09.2016 and clicks the “RET”, in the ‘drop down’ menu the following options appear:

Fill ST – 3 (for Oct – Mar 2013)” and “Fill  St – 3 (upto Oct – Mar 2012)” in addition to ‘Revise ST 3’ and ‘Complete ST 3’.

There is no option for filing return for the period from April 2016 to September 2016 or any other period. However if any one of the “FILL” is clicked it goes to the current year return form ST 3. It may be due to non-updation of the menu after first introduction of the e-filing in 2012. It is to be updated so that assessees can start filing the return without any confusion. At times the options are clogged together and the assessees are not able to select the option. The relevant screen shots are attached.

In the last page of the return the site insists the assessee who is filing his/her own return in individual capacity to select the option “I have been authorized as a person to file the return on behalf of the Service Provider/Service Receiver/Input Service Distributor as the case may be”.  also in addition to other four options as to ‘maintenance of Books of Account’, ‘availing of CENVAT Credit’, ‘Payment of taxes within time or paid with interest’ and ‘filing of return within the prescribed time and if not paid the late filing fees’:

In my opinion while the assessee himself files the Return, the above clause is to be modified suitably since he/she himself cannot authorize himself/herself.

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