E-filing of Service Tax Returns – Reg.

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.... criteria may be applied for selecting assessees who are being allowed to avail the facility of e-filing. (i) Assessee should have the 15 digit STP code (either PAN based or TEMP No.) which is appearing on the SAPS site used by Central Board of Excise & Customs for giving registration to Service Tax assessees. (ii) The assessee should have been indicating his 15 digit STP code in the challans used by him for the period for which the returns are being filed. (An assessee who has not done this may also opt for e-filing, but he will have to submit copies of Challans, evidencing payment of service tax to the concerned excise formations after indicating his 15 digit STP code on each challan) 4.  The process of E-filing w....

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....assessee who has opted for E-filing faces any technical difficulty and he is not able to file the return electronically and get the acknowledgement as specified above he may send an E-mail at the address specified by the Commissioner explaining the difficulties and if any reply is not received within 2 days he may send a mail to [email protected] 6. If this facility is being tried out for the first time the Central Board of Excise & Customs assures all assessees opting for E-filing of returns that the department will not invoke Section 77 of the Finance Act, 1994 prescribing a maximum penalty of Rs.1000/- for non- filing ST-3 return for delay upto one month from the due date prescribed under the rules for filing such return. Where an as....