TRADE NOTICE NO. 9/2003
 

          Subject: Electronic-filing of Service Tax Returns –Reg.

           Attention of trade is invited to Board Circular No. ST52/1/2002 dated 11.03.2003 wherein it has been decided to facilitate electronic filing of ST-3 returns of Service Tax from the month of April, 2003. E-filing facility is being extended to the Service Tax  Payers to file their ST-3 returns electronically, from their office/residence or place of choice using internet and avoiding cumbersome paper work. Initially, this facility on optional basis will be extended to only select class or group of Service Tax providers. From April, 2003 Service Tax assessees fulfilling following conditions are eligible for this facility of E-filing of ST-3 returns.

 (i)                 Assessee should be providing any one of the following services viz.,

 

S. No.

Service Category

Code

1.

Telegraph Services

TGH

2.

Telephones

TSU

3.

Life Insurance Services

LIS

4.

Insurance Auxiliary Services

IAX

5.

General Insurance Business

GIB

6.

Stock Brokers

STB

7.

Advertising Agencies

ADV

8.

Courier Services

COU

9.

Banking and Financial

BFN

10.

Custom House Agents

CHA

 (ii)               Assessee should have the 15 digit STP code (either PAN based or TEMP No.) which is appearing on the SAPS site used by Central Board of Excise & Customs for giving registration to Service Tax assessees.

(iii)              The assessee should have been indicating his 15 digit STP code in the challans used by him for the period from September, 2002 to March, 2003 for paying Service Tax. (An assessee who has not done this may also opt for filing. But he will have to submit copies of Challans, evidencing payment of duties to concerned excise formations after indicating his 15 digit STP code on each challan).

2.       The process of E-filing will be facilitated by the following sequential steps:-

 

(a)              The assessee who opts E-filing should file an application to the Assistant Commissioner of Service Tax, Division-VI, 3rd Floor, Rama Palace, Ajronda More, Faridabad before 10.04.2003 in the prescribed proforma (Appendix ‘A’)

(b)              On receipt of application a User-id and Password for the assessee shall be communicated to him before 15.04.2003 along with technical details required for accessing the relevant site and the procedure for making entries and other guidance as may be necessary.

(c)              After 15.04.2003 assessee may download form for entering details of ST3 returns and TR-6 challans from the central server using internet and may enter the necessary details for the concerned return period.

(d)              The computer generates a key number which will depend on the STP code, date of filing, value of services declared and tax paid and generates an acknowledgement giving these details which can be printed by the assessee and kept in his records as evidence of having filed the returns.

(e)              The computer will verify the facts of payment from date obtained from Focal Point Bank. Where details as declared by the assessee will be contacted.

(f)                For any query in this matter, Service Tax cell of this Commissionerate may be approached through e-mail cexd5005@excise.nic.in or telephonically contacted 2222262 or 2221548.

 

3.       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 send e-mail at the address specified above explaining the difficulties and if any reply is not received within two days he may send a mail to saps@excise.nic.in.

 4.       Since this facility is being tried out for the first time it is assured to all assessees opting for E-filing of returns that the department will not invoke Section 77 of the Finance Act, 1944 prescribing a maximum penalty of Rs. 1000/- for non-filing ST3 return for delay upto one month from the due date prescribed under the Rules for filing such return. Where an assessee after having opted for E-filing 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. It is to be clearly understood that this assurance dose not extend to non-payment of Tax in time or mis-declaration of the value of taxable services rendered.

 5.       This Trade Notice is issued in Public interest so that maximum number of Service Tax assessees make use of facility granted.

  

Commissioner of Central Excise,

Delhi-IV

 
 
Apeendix ‘A’ to TN No. 09 dated 04.04.2003

 To

           The Assistant Commissioner ,

          Service Tax, Division-VI,

          Faridabad.

 

Sub.:   Application for permission to file ST# returns electronically

           1)       Name of the assessee                   :

          2)       Category of Service(s)                  :

3)       Service Tax registration No. :

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 4)       e-mail address                             :

 (Please give trusted e-mail address to which the Userword and Password for access to the E-filing of the return can be sent)

 5)       I/We requested that I/We may be permitted to file my ST3 return electronically, I/We declare that I/We satisfy the conditions of Trade Notice No. 09 dated 04.04.2003 and shall observed the instructions given therein.

           I/We undertake to indicate my/our 15 digit STP 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 & Signature of Assessee

Designation with seal