Service Tax : While 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....
Service Tax : As per Rule 7(1) of the Service Tax Rules, 1994, all the assessees registered under service tax are required to file service tax r...
Service Tax : File Service Tax Return in time as Maximum Penalty increased 10 times to Rs. 20000 - Under the existing scheme of law, Rule 7 of t...
Service Tax : Section 70(1) of the Finance Act, 1994 (‘Act’ for short) provides that every person liable to pay service tax shall himself as...
Service Tax : Some Service Tax returns gets rejected after uploading of the XML file for the ST3 return, mainly due to the following reasons:- 1...
Service Tax : Utilities for e-filing Service Tax Returns (ST-3 & ST3C) for the period October, 2016-March, 2017 are now available in both of...
Service Tax : 1. Utility for e-filing Service Tax Return (ST-3) for the period October, 2015 – March, 2016 is now available in both offlin...
Service Tax : 1. (a) Assessee can e-file Service Tax Return (ST-3) for the period April, 2015 to September, 2015 now through offline or online...
Service Tax : All Service Tax registrants, except Government Departments, not having PAN based registration number shall file an amendment and o...
Service Tax : Service Tax Return (ST-3) for October 2014 to March 2015 period will be made available from 01.04.2015 for e-filing by the assesse...
Excise Duty : The second objection of the department is that the appellant do not satisfy the conditions no. 2(e) of 12/05 ST regarding non-avai...
Service Tax : These rules may be called the Service Tax (Second Amendment) Rules, 2016. (a) in the Table B1 FOR SERVICE PROVIDER, after ...
Service Tax : In exercise of the powers conferred by sub-rule (4) of rule 7 of the Service Tax Rules, 1994, the Central Board of Excise & Custom...
Service Tax : n exercise of the powers conferred by sub-rule(4) of rule 7 of the Service Tax Rules, 1994, the Central Board of Excise & Customs ...
Service Tax : Due date for filing of service tax returns in Form ST-3 for the period 1st July, 2012 to 30th September 2012 was extended from 15t...
Service Tax : Instruction regarding Notification No. 1/2013- Service Tax dated 22-2-2013 which seeks to amend the Service Tax Rules 1994 so as t...
Maintenance of records under the service tax is dealt with the provisions of Rule 5 of Service Tax Rules, 1994. According to the said rule following are the records required to be maintained for the purpose of service tax: Records including the computerised data as maintained by an assessee as per the various laws in force from time to time.
1. How to make entries of more than one challans paid in the single month? If the returns are filed through Excel Utilities, more than one challans are not allowed in single month? To avoid such restriction, in the column on month, more rows should be added to the extent number of challans are paid in the month. For example – If three challans are paid in month of April then entries should be as follows:
A service tax assessee can file return electronically by accessing ACES Web Portal www.aces.gov.in. The said website has hosted LMS (Learning Management System) on the home page. The broad features are given below:-
The Revenue Department has decided to cross check service tax returns in order to locate 9 lakh entities that have stopped filing returns. E -filing has been made mandatory from this year and the exercise of cross checking is likely to start after December 26, the last date for e-filing. According to the official sources, […]
In exercise of the powers conferred by Rule 7(4) of the Service Tax Rules 1994 read with notification No. 48/2011-Service Tax dated 19th October 2011, Central Board of Excise and Customs hereby extends the date of submission of half yearly return for the period April 2011 to September 2011 from 25th October 2011 to 26th December 2011.
News from unconfirmed sources said that CBEC is to issue in day or two a notification extending the due date for filing of ST-3 return from 25.10.2011 to 26.12.2011 to enable assessees to comply with new system of online filing.
The assesses can electronically file statutory returns of Central Excise and Service Tax by choosing one of the two facilities being offered by the department at present: (a) they can file it on-line, or (b) download the off-line return utilities which can be filled-in off-line and uploaded to the system through the internet.
To transact business on ACES a user has to first register himself/herself with ACES through a process called ,Registration with ACES,. This registration is not a statutory registration as envisaged in Acts/Rules governing Central Excise and Service Tax but helps the application in recognizing the bona fide users. Described below are steps for taking registration by a new assessee, existing assessee, non-assessee and a Large Taxpayer Unit (LTU).
Assessees can file their Central Excise and Service Tax Returns using following offline Excel Utilities/XML Schema by downloading the same from this page. It is advised that the latest Excel Utility may be used every time, for filing Returns, by downloading it from the link given below 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.
How to e-file return in ACES? Log onto www.aces.gov.in and Click ‘Service Tax’ Link on top menu bar. If you are registered with ACES, use your username and password to log-in. Select your return from RET menu and submit self-assessed return online. If not registered with ACES, furnish e-mail ID of the authorized person to your Range officer and an e-mail with T-PIN (Temporary User ID) and Password will be sent to enable you to register with ACES. If you do not receive e-mail, please check spam mail folder or contact Range Officer .
