ACES - filing of st-3 return online

[BAL KRISHAN GARG]

Dear All Members , I have filed ST-3 FOR OCT-MAR FOR A CLIENT ONLINE AND GOT THE PRINT OF COMPLETE SET OF RETURN ALONGWITH THE CONFIRMATION OF THE SAME. WHETHER IT IS CORRECTLY FILED AND IF YES THEN WHETHER I HAVE TO FILE IT MANUALLY AS IN VAT OR IS IT COMPLETE SUBMISSION AFTER FILING ONLINE. BAL KRISHAN GARG

[Surender Gupta]

Once the return is filed online and acknowledgement has been generated, you are not required to submit the physical copy of the same to the department. There is no such stipulation in the service tax rules, 1994 - rule 7(2).

[Rajesh Ameta]

its totally new one as per me, safer side, ackno is require to be submitted at service tax department.

AI Summary

Electronic filing and acknowledgement: online ST-3 submission generally suffices, with optional physical acknowledgement submission as precaution. The operative mechanism is the electronic filing and acknowledgement process: once an ST-3 return is filed online and an acknowledgement is generated, the online submission constitutes the operative submission under the service tax procedural framework and no rule requires physical deposit of the printed return; practitioners may nevertheless choose to submit the acknowledgement to the department as a precaution.