GOVERNMENT OF INDIA

MINISTRY OF FINANCE

DEPARTMENT OF REVENUE

CENTRAL BOARD OF EXCISE & CUSTOMS

NORTH BLOCK, NEW DELHI-110001

F.No. IV/26/24/2016-Systems (S)

Tel. : +91-11-23092628

Fax : +91-11-23092346

27.01.2017

Dear Colleague,

Sub: Service Tax -Monitoring of Non-Filers/Stop-Filers & Widening of Taxpayer base- Reg.

As you are aware, the Directorate General of Systems has been regularly taking several initiatives to enable the field formations to closely monitor the compliance levels in the Service Tax. Both in ACES as well as in EDW, there are several methods for identifying the Non-filers and Stop-filers of ST-3 Returns. The Directorate General of Systems has taken steps to send bulk mails to Non-filers and Stop-filers of ST 3 Returns, so that they actively participate in the filing. As on date, as many as 6,80,000 emails have been sent by DG Systems to such Non-filers/Stop filers. The Zone-wise number of Non-Filers/Stop Filers of ST 3 Returns is attached at Annexure However, the registration details, etc. of these Non-Filers/Stop Filers of ST 3 Returns, have been emailed by DG Systems to all the Commissionerate. ‘Com Admins' to initiate action. You may hence ensure that the lists are properly scrutinized and action taken promptly.

2.      The outcome of the result may be intimated to the Additional Director General, DG-Systems, Chennai by email to [email protected] through a periodic report on fortnightly basis (1^st and 15^th of every month) starting from 15^th  February 2017 in the format attached herewith. (ANNEXURE-B).

3.      In order to assist the field officers, the relevant reports/ methods to generate the reports required in this regard presently available in ACES as well as in EDW are furnished in ANNEXURE-C.

4.      I would urge all Chief Commissioners/ Pr. Commissioners/ Commissioners to take steps to immediately utilize requisite the data furnished by DG Systems in respect of their formations for taking appropriate action against NON-FILERS/STOP-FILERS/LATE-FILERS.

With best wishes,

Yours sincerely,

(S. RAMESH)

MEMBER (CX, ST & IT)

Annexure A

Annexure B

Annexure C

Service Tax monitoring: use ACES/EDW data, pursue non filers/stop filers, send fortnightly progress reports with collection and penalty details. The Directorate General of Systems has identified Non-Filers, Stop-Filers and Late-Filers of ST-3 returns via ACES and EDW, sent bulk emails to those groups, and circulated zone/commissionerate lists for scrutiny. Field formations must take prompt persuasive action and submit fortnightly progress reports (capturing opening/closing balances, returns filed, late fees, tax, interest and penalties) in the ANNEXURE-B format starting 15 February 2017. Technical guidance for generating required reports via EDW and ACES and definitions of filing categories are provided.