ST-3 for Below 10 Lack

Others 713 views 2 replies

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SUPPOSE THE ASSESSEE PAYS SERVICE TAX BELOW 10 LACK YEARLY
 CAN HE FILE ST-3, ELECTRONICALLY (By ACES)
 IF YES, Please mention the Notification No ?

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Replies (2)

A proviso has been added in Rule 7 of Service Tax Rules,1994 which mandates the filing  of service Tax Return electronically where an assessee  has paid a Total ST of Rs. 10L or more(Including the amount paid by utilisation of cenvat credit) in the preceeding financial year.

No rules in the act and no notification restricts an assessee from filing return electronically. Moreover  the objective of the dept is to promote e-payment of taxes and e-filing of returns.You can definately file your ST-3 electronically.

agree with anand. however, e filing becomes optional if the value of taxable service is below Rs. 10 Lakhs...


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