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of <h1>India Mandates E-filing for Service Tax: Rule 6 & 7 Updated for Assessees Paying 10 Lakh+ Annually</h1> The Government of India, through the Ministry of Finance, has issued Notification No. 01/2010 to amend the Service Tax Rules, 1994. Effective from April 1, 2010, the amendment mandates that assessees who paid a total service tax of ten lakh rupees or more in the previous financial year, including payments via CENVAT credit, must conduct their tax payments and return filings electronically through internet banking. This change updates rule 6 and introduces a proviso to rule 7, emphasizing the electronic handling of service tax obligations for qualifying assessees.
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