Filing of Service Tax Returns in india
Indian Service Tax
Returns
4.Filing of Returns:
(Q. 4.1) How to file Service Tax Returns on what interval and with whom?
Ans. The Service Tax assessees are required to file a half yearly return in Form ST-3 or ST-3A as applicable in duplicate, to the Superintendent, Central Excise, dealing with Service Tax work. The return is to be filed within 25 days from the last day of the half year it relates to and should be accompanied by copies of all TR-6 challans issued in the relevant period. Thus, returns for half year ending 30th September and 31st March are required to be filed by 25th October and 25th April, respectively.
(Q. 4.2) What is e-filing of Service Tax returns?
Ans. E-filing is a facility for the electronic filing of Service Tax returns by the assessee from his office, residence or any other place of choice, through the Internet, by using a computer. ,The assessee can go to the e-filing site 'Home Page' by typing the address http:// servicetaxefiling.nic.in in the address bar of the browser.
(Q. 4.3) Who can e-file their returns?
Ans. Assessees having a 15 digit STP code and falling under the following categories can avail of the facility of electronic filing of their 'Return' for the following services:
Telegraph Services (TG)
Telephones (TSU)
Life Insurance Services (LIS)
Insurance Auxiliary (IAX)
General Insurance Business (GIB)
Stockbrokers (STB)
Advertising Agencies (ADV) and
Courier Services (COU)
Banking and Financial (BFN)
Custom House Agents (CHA)
This facility will be extended to other services in stages.
The assessee should take care to ensure that he has been indicating his 15 digit STP code in the challans useq by him from September 2002. An assessee who has not done this may also opt for e-filing but he will
For Form ST-3: Return See "Assessment".
For Form T-3A: Return See "Provisional Assessment".
have to submit copies of challans manually to the department after e-filing his return, evidencing payment of duties, after indicating his 15 digit STP code on each challan.
(Q. 4.4) What is the procedure for e-filing?
Ans.Those assessees coming under the above service categories and who have 15 digit Service Tax Payer Code allotted to them, should file an application to their jurisdictional AC/DC as laid out in Trade Notice issued in this regard. They should mention a trusted e-mail address in their application, so that the department can send them their userword and password to help them file their return. They should log on to the Service Tax E-filing Home Page using the Internet. On entering their STP Code, user word and password in the place provided on the Home Page they will be permitted access to the E-filing facility. They should then follow the instructions given therein.
(Q. 4.5) What is to be done when no services are provided for in a half year?
If no services have been provided during a half year no Service Tax is payabl the assessee may file a nil return within the prescribed time limit.
(Q. 4.6) What is the penalty for non-fililng or delayed filing of half yearly returns?
Ans. As per Section 77, "If a person fails to furnish in due time the return which he is required to furnish under Section 70 or the rules made thereunder, he shall be liable to a penalty which may extend to an amount not exceeding one thousand rupees."
(Q. 4.7) Whether a single return is sufficient when an assessee provides more than one Service or separate return is to be filed for each service?
Ans. A single return would suffice. However, details in each of the column in Service tax the form ST-3 has to be furnished separately for each of the taxable service rendered by the assessee.
[Source: Directorate of Publicity and Public Relations, Customs & Central Excise, New Delhi, October, 2003].
B. Filing of Service Tax Returns
1. Section 70 of the Act read with rule 7 of the Service Tax Rules, 1994 stipulates that every person liable to pay service tax shall file a half yearly return in Form ST-3 or ST-3A, in triplicate, along with return under rule 5 of the Service Tax Credit Rules, 2002 wherever applicable as the case may be, along with a copy of the Form TR6 by the 25th of the month following the particular half year. Non filing or late filing of returns is punishable under Section 77 of the Act and the assessee is liable to penalty, which may extend to an amount not exceeding Rs.l000/-.
2. As it appears, there are many registered assessees under the Service Tax who do not file the half yearly returns promptly, the Superintendent Service Tax Range in charge of the respective taxable service providers is hereby directed to prepare the list of assessees who have not complied with the provisions of Section 70 of the Act and to issue Show Cause Notices to all of them immediately. For the convenience of the Range, a format of the show-cause notice is appended as Annexure III. In the show cause notice, the last date for filing reply and the date of Personal hearing shall be indicated. The Assistant Deputy Commissioner, Hyderabad K Division incharge of Service Tax shall reserve one day every week exclusively for hearing and disposal of such Adjudications. All cases under this category shall be disposed of within 15 days from the date of hearing.
3. The Superintendent, Service Tax Range shall maintain a penalty register under Section 77 of the Act. (Annexure IV)
C. Cases were Service Tax returns are not filed even after imposition of penalty under Section 75A/77 of the Act
If any taxable service provider fails to make application for registration under Section 69 of Chapter V of the Finance Act, 1994 and/or fails to file the half yearly return under Section 70 ibid, even after penalty is imposed on him for the aforesaid failures, action may be initiated under Section 82 of Chapter V of the Finance Act, 1994 to search the premises of the concerned taxable service provider after taking due authorization from the Commissioner of Central Excise following the existing provisions of law. The searches shall be conducted only under the supervision of the Deputy Commissioner of Central Excise in charge of Service Tax. In respect of all cases where action under Section 82 is initiated a register shall be maintained in the format prescribed in Annexure V. The Superintendent, incharge of Service Tax Range shall also prepare a list of all such defaulters and communicate it to the Income tax Department iD the prescribed format as provided under Section 132 (b )(1) of the Income Tax Act,1962 (Annexure VI) and record of all such assessees with respect to their gross Income declared for the corresponding period shall be called for immediately.
D. Scrntiny and verification of Service Tax returns submitted by the assessee
The Volume of Service Tax returns filed by the due date is appreciably high. For the purpose of exercising proper scrutiny of the self assessed returns tiled by the assessee, the following guidelines are issued:
1. Scrutiny of all returns where the service tax paid is more than Rs.1 0,000 for the period of the return shall be undertaken invariably by the Superintendent Service Tax Range incharge of that taxable service. (Category A)
2. Scrutiny of all returns where the service tax paid is less than Rs.1 0,000 shall be done on random sampling basis. (Category B)
3. Priority shall be given to the returns belonging to services that are prone to evasion like real estate agents, cable operators, courier services, etc. The Superintendent, Service Tax Range should scrutinize the returns on monthly basis. A consolidated report indicating progress in the scrutiny of the returns shall be submitted to the Deputy Commissioner, every month in the format prescribed in Annexure VII.
4. A check list for scrutiny of service tax returns is appended as Annexure VIII. It shall be the responsibility of the Superintendent, Service Tax Range to check all the points listed out in the check list and to fill up all the columns of the scrutiny report. The scrutiny reports shall be preserved assessee-wise for future references.
5. If the scrutinizing officer finds any discrepancy or if he is of the opinion that service tax payable on any service provided is suppressed or misdeclared in the returns filed by the assessee, the Superintendent of Service Tax Range may by issuing summons under Section 14 of the Central Excise Act, 1944 read with Section 71(2) of Chapter V of the Finance Act, 1994 require the assessee to produce any accounts, documents or other evidence as he may deem necessary for conducting verification under Section 71(1) as and when required. Assessee shall be given reasonable time to produce the records summoned. The list of records required for the verification shall be explicitly and exhaustively mentioned in the summons. If the required information is not forthcoming or if the information furnished is incomplete or incorrect, action under Section 82 of the Act may be initiated in accordance with law as detailed in the check list and, scrutiny report. The detailed of the verification conducted shall be recorded in the verification/investigation register. (Annexure V)
ANNEXURE-III
C.No. _______________________________________ Date: _____________________
To
M/s. _______________________
_______________________
_______________________
Notice to Show Cause
M/s. _________________ having their office at _________________ (hereinafter referred to as the noticee) is registered with the Central Excise, ________________ Commissionerate under Section 69 of Chapter V of the Finance Act, 1994 (hereinafter referred to as Act) under Service Tax Registration No. ________________________ .
Section 70 of the Act read with rule 7 of the Service Tax Rules 1994 stipulates that every assessee shall submit ahalfyearly return in form ST-3, ST3A, in triplicate along with a copy of the TR6challan for the month covered in the half yearly return by the 25th of the month following the particular half year. Failure to furnish the returns in due time is liable to imposition of penalty under Section 77 of the Act.
Whereas it appears that the noticee have not filed their returns for the period till date of issue of Show Cause Notice.
Now, therefore, the noticee is called upon to show cause to the Assistant/Deputy Commissioner (ST), Central Excise,Division having his office at _____________ as to why penalty should not be imposed under Section 77 of the Act for non-filing of their returns in due time.
The noticee is required to produce at the time of showing cause all the evidences upon which they intend to rely in support of their defence.
The last date for filing reply to the notice is ____________. The noticee may appear before the Deputy/Assistant Commissioner (ST) on at _________________ hours if he wishes to be heard in person.
If no cause is shown against the action proposed to be taken within the stipulated date or if the noticee or their legal/authorized representatiye does not appear before the Adjudicating Authority on the date and time fixed for personal hearing, the case would be decided ex-parte on the basis of evidences available on the record without any further reference to him.
The notice is issued without prejudice to any other action that may be taken under the Act or the rules made thereunder or any other law for the time being in force in India.
Deputy Commissioner (ST)
Central Excise: Division
Annexure-IV
Penalty Register under Section 77 of the Finance Act, 1994 (Non-filing/late filing of ST-3/3A returns)
File No.
Name & address of the party
Date of issue of SCN
Period covered in the SCN
Date of adjudication
Amount of penalty imposed
1
2
3
4
5
6
Date of payment of penalty and TR-6 No
Date of filing of returns for the period adjudicated
Particulars of appeal filed
Remarks
7
8
9
10
Annexure-V
Verification/ Investigation Register:
Sl. No.
File Name & address of the taxable
service provider
Description of
service
Value of taxable service declared if any
Date of issue of summons under Section 71 (2)
Date of search under Section 82
1
2
3
4
5
6
Date of Communication to the I.T Department
Date of reply from I.T Department
Date of finalisation of invtigation/verifi-cation
Value of taxable service computed
Amount of Service Tax demanded
Number & date of show cause notice
7
8
9
10
11
12
Annexure-VI
Sl. No.
Name and address of the assessee and PAN No.
Nature of Service provided
Case in Brief
Amount involved
1
2
3
4
5
Sl. No.Period
Gross income declared for corresponding period
Additional information, if any
Remarks
6
7
8
9
Annexure-VII
Progress report in the Scrutiny & Verification of Service Tax Returns for the month of
Name of the Superintendent
Opening Balance of Returns
Fresh Receipt
Number of Returns scrutinized
No. of returns taken up for verification
Closing Bala'nce
Category
A
Category
B
Category
A
Category
B
Category
A
Category
B
Category
A
Category
B
Category
A
Category
B
Opening Balance of Returns
Fresh Receipt
Number of Returns scrutinized
No. of returns taken up for verification
Closing Bala'nce
Category
A
Category
B
Category
A
Category
B
Category
A
Category
B
Category
A
Category
B
Category
A
Category
B
Annexure-VIII
Check list for scrutiny & Scrutinizing Report of Service Tax Returns:
Resident!/Non-Resident
1. Name of the assessee
1a. Registration No.
2. Period of Return
2a. Date of Submission
3. Due date for filing return
3a. Period of delay
4. Whether returns for the past period filed - Yes/No
4a. Whether SCN u/S. 77 issued
Yes/No
5. Whether the unit is single locational or multi-locational Single/Multiple
5a. Whether central billing is done and opted for registration of only centralized billing office - Yes/No
6. Whether single service unit or multiple service unit Single/Multiple
6a. Name of the taxable service/service provided
7. Whether the return covers all taxable services rendered by all units - Yes/No
7a. Indicate details of taxable services/units which are not covered in the return filed
8. Whether value of all taxable services billed has been realized - Yes/No
8a. If not, indicate the balance value receivable
9. Whether balance value receivable in the last return is realized and included in the current return - Yes/No/Partially realized
9a. If not, indicate the total outstanding amount to be realized including 8(a)
10. Whether the value of taxable services has been calculated correctly - Yes/No
10a. If not, please indicate the details of discrepancie noticed
11. Whether the amount of service tax has been calculated correctly - Yes/No
11 a. If not, indicate the details of discrepancies noticed
12. Whether the Service Tax payable has been paid on or before the due date Yes/No
12a. If not, indicate the period of delay in days
13. In respect of delayed payment whether SCN for penalty u/S, 76 issued
13a. Indicate the SCN No. & date
14. In respect of delayed payment whether interest payable u/S. 75 is paid
14a. If not, indicate the action taken for recovery of interest.
15. Whether any arrears of Service Tax interest and penalty is pending recovery as on date of return
15a. If yes, please indicate the details:
i service taxt
ii. Interest
iii.penalty
16. Whether arrears of Service Tax, Interest & Penalty as per the previousperiods scrutiny report realized - Yes/No
16a. If yes, give details
i. Service tax
ii. interest
iii. penalty
17. If there is discrepancy noticed in respect ofS1.No.10 & 11 above, whether verification done u/S. 71 - Yes/No
17a. If not, why?
18. If there is no discrepancy noticed in respect of S1.No. 10 & 11 above whether verification is done u/S. 71 - Yes/No
18a. If yes, why?
19. Ifverification isconducted, are you satisfied with the results of verification Yes/No
19a. If not, why?
20. Has the assessee cooperated with you for conducting verification u/S. 71
Yes/No
21. Do you recommendfurther course of action against the assessee.
Yes/No
22. If yes, please give brief reasons - Reasons:
Value of taxable service escaped assessment.
Under-assessment
Non-payment/Short payment of Service Tax
Wilful suppression or mis-statement of fact
Previous investigation is pending
Any other reason
Grounds for suspicion
Name of Superintendent (ST)
Signature
23. Recommendation ofAC/DC for conducting search/issue of summons/investigations.
Public Holiday
Cir. No. 63/12/2003-ST, Date: 14/10/2003
N.B.:- For full text see under "Payment of Service Tax - Procedure".
Return by Registered Post
[TN No. 6/2002, dated 23/1/2002 of the Madurai-II Commissionerate]
In partial modification of the general practice in force, with reference to the Trade Notice 43/2001, dated 26/6/2001, regarding filing of ST-3 returnS, this office hereby, after considering the representations from the Trade and Associations, permits the Service Tax assessees, who may find it difficult to file the said returns in person, to file the returns with the concerned Divisional Office by Registered Post. While the Department will ensure to acknowledge such receipts, the assessees in turn, also should stick on to the due date and ensure that the returns reaches the Divisional Office on or before the due date.
E-filing of ST3 Return - Clarifications
Q. What is e-filing?
A. E-filing is a facility for the electronic filing of Service tax returns by the assessee from his office, residence or any other place of choice, through the Internet, by using a computer.
Q. Who can e-file their returns?
A. Assessees having a 15 digit STP code and falling under the following categories can avaIl of the facIhtY of electronIcally fihng theIr Return for the following services:
Telegraph Services (TGH)
Telephones (TSD)
Life Insurance Services (LIS)
Insurance Auxiliary (lAX)
General Insurance Business (GIB)
Stockbrokers (STB)
Advertising Agencies {ADV)
Courier Services (COD)
Banking and Financial (BFN) and
Custom House Agents (CHA).
This facility will be extended to other services in stages.
The assessee should take care to ensure that he has been indicating his 15 digit STP code in the challans. used by him from September 2002. An assessee who has not done this may also opt for e-filing but he will have to submit copies of challans manually to the department after e-filing his return, evidencing payment of duties, after indicating his 15 digit STP code on each challan.
Q. Can all types of returns be filed electronically?
A. At present only Service Tax return 'ST 3' can be filed electronically. Q. Is e-filing compulsory?
A. No. E-filing of returns is an assessee facilitation measure of the department in continuation of its modernization and simplification program. It is an alternative to the manual filing of returns.
Q. What -about asses sees who fall under more than one category?
A. Assessees corning under the above categories, have to file separate returns for each of the services provided by them.
Q. Do they have to simultaneously also file a manual return or submit manual TR6 challans separately?
A. If an assessee files electronic returns for any of the permissible categories of services and receives an electronic acknowledgement of the same, he need not file a manual return for the same service. He need not file the manual TR 6 copies for the said returns if he has taken care to ensUre that he has been indicating his 15 digit STP code in the challans used by him from September 2002. If the assessee is a provider of more than one service, it is desirable that he pays his challan service wise, so as to take maximum benefit of the procedure. He should however preserve the manual copies of the TR 6 challan for production before the officer, in the rare occasion it is called for, or as stated above, if the assessee has not been indicating his 15 digit STP code in the challans used by him from September 2002.
Q. What is the procedure for e-filing?
A. Those assessees coming under the above service categories and who have a 15 digit Service Tax Payer Code allotted to them, should file an application to their jurisdictional AC/DC as laid out in Trade Notice issued in this regard. They should mention a trusted e-mail address in their application, so that the department can send them their userword and password to help them file their return. They should log on to the Service Tax E-filing Home Page using the Internet. On entering their STP Code, user word and password in the place provided on the Home Page they will be permitted access to the E-filing. facility. They should then follow the instructions given therein.
Q. To whom should I make a request for e-filing permission?
A. The assessee should file an application to their jurisdictional AC/DC as elucidated in TN mentioned above, for e-filing permission.
Q. How will the permission for e-filing of returns be communicated to me?
A. The permission for e-filing wi:ll be communicated to the assessee through the e-mail address provided by him. It would also contain the user ID and password required for e-filing.
Q. Is it necessary for me to have an e-mail address?
A. Yes. They should mention a trusted e-mail addressintheira.pplication.so that the department can send them their User Word and Password, to help them file their Return. The e-mail address will also be required at the time of log-in.
Q. Can I change my user ID and password after I receive the same front the department?
A. While the assessee cannot change the user ID, he can and must challenge the password immediately after receiving it bye-mail from the department. This he can do by logging on to the CBEC website at the address http:// www.cbec.gov.in and navigating to the e-filing site 'Home Page' ~ere he has an option to change his password. It is the responsibility of the assessee to keep the password confidential and ensure that it is not known to anyone else. This is to prevent misuse. The responsibility for the return filed using the password of the assessee will be his.
Q. What should I do when I change my e-mail address?
A. When the assessee changes his e-mail address he should intimate the department of his new e-mail address. This will help him in continuing to receive messages from the department electronically.
Q. What is an STP code?
A. The STP code stands for Service Tax Payer Code. It is used by the computer as a unique identifier for the assessees records. The department is presently allotting 15 digit STP codes to individual assessees, irrespective of the number of services the assessee may be offering.
Q. Do I have to have a STP code for e-filing?
A. Yes, the assessee has to have a 15 digit STP code for re-filing.
Q. How can I be allotted a 15 digit STP code?
A. The assessee will be allotted a 15 digit STP code by the jurisdictional Central Excise Division after he applies for the same as per the procedure set out in Trade Notice issued in this regard.
Q. Is PAN a must for issuing a 15 digit STP code?
A. The Board through its Circular No. 35/3/2001-CX.4, dt. 27/8/2001 has instructed that every Service Tax Payer should be allotted a PAN based code. However since some assessees are still not having PAN numbers, a provision has also been made in the Computer System for issuing,a 15 digit temporary STP code. When the assessee gets his PAN number, he should immediately inform the department about the number, and the new STP code will be issued incorporating his PAN number. He need not file any new returns for the past period just because of his new STP code.
Q. Why is PAN No. essential?
A. In 1999, the Government of India decided that all business units transacting business with different departments of the Government would be given unique identifiers which have the Permanent Account Number (PAN) assigned by the Income Tax Department as the backbone. This is the Concept behind the Service Tax Payer Code where the first 10 digits constitute the PAN, the next two digits ST is to indicate the special purpose of the code and the last three digits of the code is to constitute a running serial number.
Q. Can I authorize somebody to file the return on my behalf?
A. No. The responsibility for filing the returns and all the information contained therein is that of the assessee. The assessee should hence keep his user ID and password allotted by the department confidential.
Q. How do I get an acknowledgement after filing my return?
A. 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. He should be advised to quote the Computer generated number of the acknowledgement in all his future correspondence with the department of this return.
Q. Do I have a grace period for completing the formalities and filing my return electronically?
A. Yes. Being the first time assesses opting for e-filing of ST 3 returns can do so within one month from the due date prescribed in the Service Tax Rules for filing such returns. This concession however does not extend to non-payment of tax in time, misdeclaration etc. For further information please read the Trade Notice issued by the Commissionerate on e-filing.
Q. What are the benefits of e-filing to me?
A. The benefits of e-filing to the assessee is that it saves the assesses precious time from visiting the departmental office to file his returns. He can file the return from his office, house, internet kiosk, or any other place of choice at a time most convenient to him, night or day. He instantly gets an electronic acknowledgement of the return filed by him. The e-filing software also helps the assessee by making checks on the mathematical accuracy of the tax paid. It makes available to him the facility of making reports based on the returns filed by him. In the next stage his refunds will be automatically credited to his bank account.
Q. Where can I seek a clarification of any doubts on e-filing?
A. Any person can seek a clarification on problems relating to e-filing of ST3 returns, by sending an e-mail or contacting the designated officer as per details intimated in the Trade Notice issued by the Commissionerate in this regard.
[Source: C.B.E. & C, E-filing of ST3 Returns, Q & A, dated March, 2003]
E-filing of ST3 Return - Circular
Cir.No. 52/1/2003-ST, dt. 11/3/2003
Sub:- E-filing of Service Tax Returns - Reg.
The Central Board of Excise and Customs is getting ready to facilitate electronic filing of ST-3 returns of Service Tax from the month of April, 2003. Initially, this facility will be extended to only select class or group of service tax providers.
2. Broadly the following criteria may be applied for selecting assessees in the initial phase to be implemented in April, 2003.
(i) Assessee should be providing anyone 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 the concerned excise formations after indicating his 15 digit STP code on each challan)
3. The process of E-filing will be facilitated by the following sequential steps:
The assessee who opts for E-filing should file an application to the concerned excise formation before 31-03-2003, in Annexure-I as may be amended from time to time.
The local Commissioner designates an e-mail address and a Telephone No. for receiving queries from trade on any related manner and making arrangement for prompt reply to such mails.
User id and password for the assessee are communicated to him before10/04/2003along with technical details required for accessing the relevant site and the procedure for making entries and other guidance as may be necessary.
After 15-04-2003 he downloads form for entering details ofST3 returns and TR6 challans from the central server using internet and enters the necessary details of the concerned return period.
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 return.
The computer will verify the fact of payment from data obtained from Focal Point Bank. Where details as declared by the assessee is not found the assessee will be contacted.
4. 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 an E-mail at the address specified by the Commissioner explaining the difficulties and if any reply is not received within 2 days he may send a mail to saps@excise.nic.in
5. Since this facility is being tried out for the first time in Central Board of Excise & Customs assures all asses sees opting for E-filing of returns that the department will not invoke Section 77 of the Finance Act, 1994 prescribing a maximum penalty of Rs.l000/- for non- filing ST-3 return for 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 does not extend to non-payment of tax in time or mis-declaration of the value of taxable services rendered.
6. In this initial phase electronic filing will be optional. Every Commissioner should take initiative to get at least some assessees in his Commissionerate to file return electronically. Based on the experience during April, 2003 guidelines will be revised to bring more assessees under the scheme by September, 2003. The progress in practice of using electronic signatures also will be taken into account before revising this instruction.
Appendix' A' to TN No. ______________________ Dated. ________________________________.
To,
The Assistant/Deputy Commissioner
Service Tax.
Sub: Application for permission to file ST3 Returns Electronically
(1) Name of Assessee:
(2) Category of service(s):
(3) Service Tax Registration No.
(4) Email Address:
(Please give a 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 request 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.____________ Dated and shall observe 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:
Name and signature of the assessee
Place:
Designation with Seal.
Cir.No. 71/1/2004-ST, Date: 2/1/2004
Sub:- E-filing of Service Tax Returns - Reg.
The attention is invited to the Central Board of Excise and Customs Circular No.52/1I2003 (F.No.137/9/2003-CX. 4, dated 11/3/2003) introducing e-filing of ST-3 returns of Service Tax from the month of April, 2003 in respect of 10 (ten) select class or group of service tax providers.
2. It has now been decided by the Board to extend this facility to all 58 taxable services with immediate effect.
3. Broadly the following criteria may be applied for selecting assesses who are being allowed to avail the facility of e-filing.
(i) 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.
(ii) The assessee should have been indicating his 15 digit STP code in the challans used by him for the period for which the returns are being filed. (An assessee who has not done this may also. opt for e-filing, but he will have to submit copies of Challans, evidencing payment of service tax to the concerned excise formations after indicating his 15 digit STP code on each challan)
4. The process of E-filing will be facilitated by the following sequential steps:
(a) The assessee who opts for ,E-filing should file an application to the concerned excise formation at least one month in advance before the due date of filing of the return, in Annexure-I as may be amended from time to time.
(b) The local Commissioner designates an e-mail address and a Telephone No. for receiving queries from trade on any related manner and making arrangement for prompt reply to such mails.
(c) User 'id' and 'password' for the assessee will be communicated to him within ten days after filing the application along with technical details required for accessing the relevant site and the procedure for making entries and other guidance as may be necessary.
(d) After receipt of the said details the individual service provider can download form for entering details of ST3 returns and TR6 challans from the central server using internet and enter the necessary details for the concerned return period.
(e) 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 return.
(f) The computer will verify the fact of payment from data obtained from Focal Point Bank. Where details as declared by the assessees are not found the assessee will be contacted.
5. 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 an E-mail at the address specified by the Commissioner explaining the difficulties and if any reply, is not received within 2 days he may send a mail to saps@excise.nic.in
6. If this facility is being tried out for the first time the Central Board of Excise & Customs assures all assessees opting for E-filing of returns that the department will not invoke Section 77 of the Finance Act, 1994 prescribing a maximum penalty of Rs.1000/- for nonfiling ST-3 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 does not extend to non-payment of tax in time or mis-declaration of the value of taxable services rendered.
7. The facility of E-filing is an optional facility and does not bar in any way the manual filing of the return by the Service Provider.
Appendix' A' to TN No. _____________________________ Dated. _______________________________ .
To,
The Assistant/Deputy Commissioner,
Service Tax.
Sub:- Application for permission to file ST3 Returns Electronically
(1) Name of Assessee:
(2) Category of service(s):
(3) Service Tax Registration No.
(4) Email Address:
(Please give a 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 request 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. ______________________.
Dated and shall observe 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:
Name and signature of the assessee
Place:
Designation with Seal.
Case Law
Late filing of return - penalty upheld for not showing sufficient cause for the delay - 2002 (141) ELT 66 (New Delhi - Cegat).
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