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TRADE
NOTICE NO. 8/2003
Sub: E-filling of Service Tax Returns – reg. Attention of the Trade and all concerned is invited to Board’s Circular No. ST-52/1/2003 dated 11.3.2003 wherein it has been decided to facilitate electronic filling 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 an all India basis, and would be extended to other services subsequently: -
This E-filling of ST-3 returns by the above service category assesses over the internet at a time & place convenient to them is an additional facility available to them, and is not compulsory. The above category of assesses, if they desire, can also file ST-3 returns manually. The assessee who file their returns electronically do not have to submit manual copies of their TR-6 challans provided 15 digits STP Code has been indicated in the challans used by them for the period from September, 2002 to March, 2003 for paying Service Tax. (An assessee who has not done this may also opt for E-filling. But he will have submit copies of challans, evidencing payment of service tax to the concerned service tax formations after indicating their 15 digit STP Code on each challan). It has also been assured by CBEC, that the assesses who opt to file their returns electronically, the department will not invoke Section 77 of the Finance Act, 1994, for a period upto one month from the due date prescribed under the rules for filing such return whereas assessee after having opted for E-filling does not succeed in such filing and getting the computer generated acknowledgement within 25 days from the due date he should file a manual return as was being done hitherto. This assurance does not extend to non-payment of tax in time or misdeclaration of value of taxable services rendered. The assesses falling under above category of services can E-file the ST-3 returns form his office, residence or any other place of choice, through the internet, by using a computer. The assesses coming under the above categories have to file separate returns for each of the services provided by them. However, they are advised to pay these challans service-wise and preserve the manual copies of TR-6 challans. Procedure for E-filing of ST-3 returns: - Those assesses coming under the above category of services and who have 15 digit Service Tax Payer Code (either PAN based or TEMP No.) allotted to them, should file an application in Appendix – A attached herewith, to the jurisdictional Assistant/Deputy Commissioner of Service Tax, 7th floor, Block No. 11, C.G.O. Complex, New Delhi – 110 003, Telephone No. 24366181, E-mail No. stdelhi2@hotmail.com mentioning that they desire to file their ST-3 returns. The provisions for E-filing of user ID and password to help them to file their returns electronically. They should mention a trusted E-mail address in their application, so that the department can sent 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. The use ID & password required for E-filing would also be contained in it. The further steps in brief for E-filing returns are as under: - a) Assessee should log on to the Service Tax E-filing Home Page using the Internet after using a Java enabled browser to log on to the CBEC website. b) On reaching the Service Tax E-filing Home Page look for the E-filing link. c) Entry of User ID, password & E-mail address in the place provided & login. d) Login will down load the E-E-filing applet on to the Computer. The assessee can use it to fill in his return offline. The assessee will use to re-connect to Internet mentioned above to submit his returns electronically. e) Thereafter he downloads form for entering details of ST-3 returns and TR-6 challans from the Central server using Internet and enters the necessary details for the concerned return period. f) After submitting his return, the assessee should wait to get an acknowledgement on his computer screen, of having successfully filed his returns. 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 some body to E-file his ST-3 return. g) The computer will verify the fact of payment from data obtained from Focal Point Bank, where details as declared by assessee is not found, the assessee will be contacted. h) Where an assessee who has opted E-filing faces any technical difficulty and he is not able to file the return electronically and get the acknowledgment as specified above, he may send an E-mail at the address specified explaining the difficulties and if any reply is not received within 2 days he may send another. E-mail to the Assistant/Deputy Commissioner Service Tax at his E-mail address as above. To help the assessees in adopting this new procedure the Directorate of Systems has prepared E-E-filing booklet for the assessee (Question & Answer format) and Guide for the scheme meant for the assessee (foldable brochure type). They have been prepared in a very simple format. Own request from the assessee the e-E-filing booklet relevant to them along with the brochure could be E-mailed to them. Since this is an unique first attempt of its kind in the country, intended as a facilitation measure, in delivering service at the assessee’s doorstep, all the assesses falls under the above category of services are advised to avail such facility from April, 2003 onwards.
(ANITA SAHNI) COMMISSIONER Issued from C. No. CE-20/ST/D-II/T.N./2003
Based on CBEC Circular No. ST-52/I/2003 dated 11.03.03 as well as Directorate of System, Chennai letter C. No. IV(5)/I/2002/ System/ST dated 25.03.03.
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