Friday, October 5, 2012

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 (, 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 ( 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.

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