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

[YAGAY andSUN]

The MOF (DOR) has recently issued a Notification stating that all the assessees are mandatorly required to file returns electronically.

[NEERAJ KUMAR, RANCHI]

Dear Mr Kale,

Every assessee is required to file the return electronically it has been made mandatory vide Notification No. 43/2011-ST dated 25.08.2011. The notification provides as:

“ Every assessee shall submit the half-yearly return electronically”.

 

AI Summary

Electronic filing requirement mandated for all assessees including input service distributor registrations by recent government notification. A Ministry of Finance (Department of Revenue) notification makes electronic filing compulsory for every assessee, and accordingly ISD-registered entities must submit the prescribed half-yearly return electronically despite not being service providers in the ordinary sense.