Service Tax :-Class of Assessees for whom e-filing of returns is mandatory with effect from 1st October, 2011
1. In terms of Notification Nos 21 & 22 /2011-Central Excise (N.T.) dated the 14th September, 2011, all Central Excise assesses are mandatorily required to electronically file returns namely ER 1,2,3,4,5,6,7, and 8, Similarly, in terms of Notification No 43/2011- Service Tax dated. 25th August, 2011 all the Service Tax assesses are required to electronically file ST 3 returns mandatorily.
2. The earlier facility of e-filing on the website (http://exciseandservicetax.nic.in), as provided in the CBEC Circular No.791/24/2004-CX. Dated 1.6.2004 is no more available and the assessees are required to file their returns online or by uploading the downloadable off-line return utilities to the new ACES website (http://www.aces.gov.in). Data structure for writing programmes to cull out the required return data (currently available for ER 1, ER 2 and Dealer return) from the assessee’s computers in XML format has also been provided. For complete details and instructions, assessees can visit the aforesaid website. Assessees who are required to or opted to file returns electronically but are unable to file electronically, for any technical difficulty in filing the returns, on account of difficulties at the department’s end viz. server/application is down or due to some defect in the software, should submit a soft copy of their return in CD along with a hard copy of the return prepared using the latest version of the offline utility and duly signed by the authorized person. This facility will be available only on the last day on which the return is to be filed. If the last day is a holiday then it can be submitted on the next working day. However, if the difficulty is on account of any defect on assessee’s end, this facility will not be available to the assessees.