Trade Notice - 7/2003

             Sub : E- filing of Service Tax Returns – reg.

Trade is hereby informed that the Central Board of Excise & Customs has introduced electronic filing of Service Tax Returns (Form ST-3) from the month of April’2003. This facility of e-filing of ST-3 Returns would be initially available to the following 10 service categories, on All India basis, and would be extended to other services subsequently. 

The e-filing of ST-3 returns by the above categories of  assessees over the internet at a time and place convenient to them is an additional facility available to them, and is not compulsory . The above categories of assesses can continued to file  ST-3 returns manually if they so desire. Assessees  who file their returns electronically do not have to submit manual  copies of their TR-6 challans for the services for which a return has been filed electronically. It has also been decided that for those opting to file their returns electronically the department will not invoke section 77 of the Finance Act 1944, for a period upto one month from the due date prescribed for filing the returns. This immunity, however will not cover non-payment of tax in time or mis-declaration of value of taxable services rendered.  

Assessees are hereby informed to indicate 15 digit STP (Service Tax Payer) codes in the challans used, which is required for electronic reconciliation. An assesee who has not done this for the period October’2002 to March’2002 may also opt for E-filing. But he will have to submit copies of challans, evidencing payment of service tax to the concerned service tax formation  after indicating his 15 digit STP Code (on each challan) to the department after E-filing his return. He need not, however, in this case file a manual return again.

Any assessee falling under any of the above category of services  can e-file the ST-3 return from his office, residence or any other place of choice, through the internet, by using  a computer. Assessees coming under the above categories,  have to file separate returns for each of the services provided by them.

Procedure for E-filing of ST-3 returns :-

Assessees coming under any of the above category of services who have a 15 digit Service Tax Payer Code (either PAN based or TEMP No.)   allotted to them, can file an application in the format indicated in Appendix –A attached herewith, to the jurisdictional Deputy  Commissioner of Service Tax, 7^th floor, Block No. 11, C.G.O. Complex,  New  Delhi –110003, Telephone No. 24364645, e-mail address stdelhi1@hotmail.com  mentioning their desire to file their ST-3 returns electronically . They should mention a trusted e-mail address in their  application, so that the department can send them their user ID and password to help them to file their returns. The provisions for e-filing of returns will be communicated to the assessee through the e-mail address provided by him. Thereafter, the assessee can follow the following simple steps for filing e-return.

a)       While on the internet, use a java enabled browser to log on to the site address provided.

b)       Click on the “Service Tax e-filing” link.

c)       On reaching the Service Tax e-filing Home Page look for the e-
filing link.

d)       Enter User id and password and e-mail address in the place provided and login.

e)       Login will download the e-filing applet on to user’s computer. Assessee can then use it to fill in return offline. Assessee will need to reconnect to the Internet to submit return electronically.

f)       After submitting his return, the assessee should wait to get an acknowledgement on his computer screen, of having successfully filed his return. He should then print a copy of the same as proof of having filed his return. The assessee should quote the computer generated No. of the acknowledgement in all his future correspondence  with the Department on this return. The assessee can not authorize any other person to e-file his ST-3 return. The assessee should keep his user ID and password allotted by the department confidential.

g)       Where an assessee  who has opted for E-filing faces any technical difficulty and he is not able to file the return electronically and get the acknowledgement as specified above, he may contact the jurisdictional officers at the address/telephone no. indicated above or send an  e-mail at the address specified above explaining the difficulties. 

To help assessees in adopting this new procedure the Directorate of  Systems, CBEC has prepared an E-filing booklet for assessees (Questions  & Answer  format) and a Guide (foldable brochure type) in a very simple format. These could be sent by post or e-mail to assesses on request.

Since this is a unique attempt of its kind in the country, intended as a facilitation measure in delivering services at the assessee’s doorstep, all assessees falling under any of the above categories of services are advised to avail of the facility from April’ 2003 onwards.  

                                                                                                            RAJENDRA PRAKASH

                                                                           COMMISSIONER 

This Trade Notice is based on CBEC Circular No. ST-52/1/2003 as well as Directorate of System , Chennai Letter C.No. IV (5) /I/2002/ system /ST dated 25.3.2003

Appendix ‘A’  

To

            The Deputy Commissioner,

            Service Tax,

            CGO Complex,

            Lodi Road,

            New Delhi.

Sir,

            Subject: APPLICATION FOR PERMISSION TO FILE

                               ST-3 RETURNS ELECTRONICALLY.

1.         Name of Assessee                      :

2.         Category of Service(s)               :

3.         Service Tax Registration No.     :

4.         E-mail Address                           :

          (Please give a trusted e-mail address to which the user ID and password for access
                 to the e-filing of the return can be sent)

5.         I/We request that I/We may be permitted to file my ST-3 return electronically. I/We declare that I/We satisfy the conditions of Trade Notice No. ____________ Dated __________ and shall observe the instructions given therein.

I/We undertake to indicate my/our 15 digit STP (Service Tax Payer) code in every challan used by me/us for remitting Service Tax in Banks.

If any difficulty is faced in filing the return electronically and get the acknowledgement from the computer within one month from the due date, I/We shall file manual returns as was done hitherto.

Date :                                                           Place:                                            

Name and Signature of the assessee

Designation with seal