18 September 2012
1) e-payment is compulsory if any assessee has deposited ST of Rs. 10 lakh or more in the previous FY.In case an assessee has paid ST of Rs.9 lakh in the previous FY. But in this year he has already paid ST of Rs.8 lakh up to october month. For the next month i.e. november he has to pay ST of Rs.3 lakh. My question is whether he has to pay Rs.3 lakh through e-payment or not? 2)If an assessee has paid ST of Rs.11 lakh in year 1,then he has to pay ST through e-payment in year 2. But in year 2 he has paid ST of Rs.8 lakh through e-payment.In this case whether he has to pay ST through e-payment in the 3rd year or can pay it manually? Is this rule is applicable "once apply forever applicable"?
18 September 2012
e payment should be looked upon as CONVENIENCE rather than OBSTACLE. If you are facing the difficulty in e payment, be in touch with the concerned SALES/ VAT officer of proper jurisdiction. He will resolve the issue.
18 September 2012
This is not my opinion, it is ANSWER. Doing some thing UNILATERALLY is not the intent of ACT. If you are finding anything impracticable / impossible/ difficult in the ACT, you need to get the solution to overcome the same and not GOING AROUND with theoretical compliance. Would like to have your views on this in as lucid a manner as you gave for the earlier one.(I understood you are feeling offended... but rather than apprehensions.. let us concentrate on SUBSTANCE)