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efiling

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Querist : Anonymous (Querist)
18 April 2011 is efiling of st-3 mandatory from this march 11?
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Bhaskaran Chackrapani Warrier

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Bhaskaran Chackrapani Warrier (Expert)
18 April 2011 Mandatory for those covered under Notification 1/2010 dated 19/02/2010. The relevant portion is extracted below.

“Provided that 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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