E-payment & E-File

This query is : Resolved 

19 July 2010 In which case it is mandatory to pay service tax electronically & to file return electronically.

19 July 2010 1. Individuals , HUF, and partnership firms covered under tax audit has to pay tax electronically. Like wise all corporate assessees has to pay so.

2. Individuals, HUF, Partnership firms covered under tax audit has to file return electronically. Corporate assessee's also has to file so with Signing using Digital Signature only.

19 July 2010 Dear Sir

I am talking about Service tax not the Income tax. My concern is Real Estate Company. I just want to know in which case i have to pay & file return of service tax electronically.

19 July 2010

1. Where an assessee has paid a total service tax of rupees ten lakh or more including the amount paid by utilisation of CENVAT credit, in the preceding financial year, he shall deposit the service tax liable to be paid by him electronically, through internet banking.

2. Where an assessee has paid a total service tax of rupees ten lakh or more including the amount paid by utilisation of CENVAT credit, in the preceding financial year, he shall file the return electronically.


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