Equalisation Levy statement filing requires prescribed annual electronic submission and allows revision; AO notice may compel compliance. Every assessee or e-commerce operator must prepare and deliver a verified statement in Form No. 1 for all specified services or e commerce supplies after the end of each financial year, furnished electronically under digital signature or electronic verification code; a missed or erroneous filing may be revised within the statutory revision window, and the Assessing Officer may issue a notice requiring submission in the prescribed form and manner for non-compliance.