E-Filing of Service Tax Return for ISD registration

[Achyut Kale]

Dear Friends,

Whether E-filing is mandatory for ISD registration also? (They are not service provider).

Would like to have your valuable with supporting provisions/Notification/Circular etc.

Regards

A D Kale

9890225544

AI Summary

E-filing Service Tax Returns Mandatory for ISDs as per Ministry of Finance Notification No. 43/2011-ST A participant inquired about the mandatory nature of e-filing service tax returns for ISD registration, noting that ISDs are not service providers. Two responses clarified that e-filing is indeed mandatory for all assessees, including ISDs, as per a recent notification from the Ministry of Finance (DOR). Notification No. 43/2011-ST, dated 25.08.2011, specifies that every assessee must submit their half-yearly return electronically, confirming the requirement for electronic submission of returns.