ST-3 for Below 10 Lack

797 views 2 replies

.

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 ?

.

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...


CCI Pro

Leave a Reply

Your are not logged in . Please login to post replies

Click here to Login / Register  

Company
26 May 2026
Senior Accountant cum purchase Manager

Vardhaman Group of India

Pimpri Chinchwad

CA Inter

View Details
Company
12 June 2026
Accounts & Taxation Executive

Winshine Financial Services

Mumbai

CA Inter

View Details
Company
22 May 2026
U.S. Financial Reporting & Consolidation Manager

Karia Overseas

Ahmedabad

CA

View Details
Company
23 May 2026
Account Executive

SMJ global advisors pvt ltd

New Delhi

B.Com

View Details
Company
16 June 2026
Sr. Associate / Assistant Manager | TAS / FDD

Boutique Investment Bank & Transaction Advisory Firm

Gurgaon

CA

View Details
Company
10 June 2026
Senior Account Executive

JDS Advisory LLP

Ahmedabad

CA Inter

View Details
Company
29 May 2026
Accounts assistant

Shubh Consultancy

Mumbai

Graduate (Any)

View Details
Company
29 May 2026
Company Secretary - Part time

Shaswat initial support private limited

Ahmedabad

CS

View Details