Service Tax Returns – Electronic filing made mandatory with effect from 01.10.2011
The Government of India vide notification no.43/2011 – service tax dated 25.8.2011, has made it mandatory for all the assessees to file the ST-3 return (the half yearly return) from 1.10.2011 through electronic mode only. This means that from 1.10.2011, no manual ST-3 can be filed. In as much as you already have a user id & pass word, you are hereby requested to visit www.aces.gov.in/ from 01.10.2011. In case of difficulties or in case you have lost your user ID & Password, you may contact the facilitation counter at the Commissionerate office
It is advised that all assesees file their ST-3 Return for the half year ending 30.9.2011 at the earliest, to avoid last minute difficulties.
The notification is reproduced below:
GOVERNMENT OF INDIA
MINISTRY OF FINANCE
(DEPARTMENT OF REVENUE)
Notification No. 43/2011 – Service Tax
New Delhi, the 25th August 2011
Bhadra 3, 1933 (Saka)
G.S.R. 642 (E).- In exercise of the powers conferred by sub-section (1) read with sub-section (2) of section 94 of the Finance Act, 1994 (32 of 1994), the Central Government hereby makes the following rules further to amend the Service Tax Rules, 1994, namely :-
1. (1) These rules may be called the Service Tax (Fourth Amendment) Rules, 2011.
(2) They shall come into force on the 1st day of October, 2011.
2. In the Service Tax Rules, 1994, in rule 7, –
(a) in sub-rule (2), the proviso shall be omitted;
(b) after sub-rule (2) as so amended, the following sub-rule shall be inserted, namely:-
“(3) Every assessee shall submit the half-yearly return electronically”.
[F. No. 137/99/2011 – Service Tax]