notification no. 43/2011

[sanjay gupta]

Earlier the electronic filling return is mandotry for those assessee whose total tax liabilities more than 10.00 lakh. Please clarify that whether this limit is ommited or not as per Noti. No. 43/2011,  dt. 25/08/2011. 

AI Summary

All Service Tax Assessees Must File Returns Electronically; Rs 10 Lakh Threshold Removed Per Notification No. 43/2011. A query was raised regarding the requirement for electronic filing of service tax returns, referencing Notification No. 43/2011. Previously, only those with tax liabilities exceeding Rs 10 lakh were mandated to file electronically. However, the notification, effective from October 1, 2011, amended the Service Tax Rules, 1994, requiring all assessees to file returns electronically, regardless of their tax liability. This amendment removed the previous Rs 10 lakh threshold. Responses from various contributors confirmed this change, emphasizing the necessity for all service tax assessees to comply with the new electronic filing requirement.