Service Tax Returns are mostly filed, manually by the assessee or their representative.  In this era of Internet and e-governance, the government has introduced a facility for the electronic filing of Service Tax Returns, which is known as E-Filing.

E-Filing of Service Tax Return is not mandatory, it is an option provided to the assessee. Returns of Service Tax can also be filed in a regular manner i.e. Manually by the assessee if he opts not to avail E-Filing facility. However, the government is encouraging the service providers, to file the returns using the e-filing facility.  Every Service Tax Office has a help centre to assist the Service Providers in case of any difficulty faced in filing such returns .

E-Tax Payment is made Mandatory w.e.f. from 01-10-2006 for the assessee who has “paid” Service Tax of Rs. 50 Lakh or more in the current financial year or the previous financial year. Here for considering limit of Rs. 50 Lakh “paid” includes payment through CASH as well as CENVAT Credit. 

In any case if assessee does not succeed in filing of return electronically or in case of e-filing is unable to generate acknowledgement number, he should file manual return to avoid penal provisions.

Prerequisites for E-filing are very basic. Assessee is required to possess :

15 digit Service Tax Payer Code i.e. Popularly known as Service Tax Registration No. based on PAN allotted by Income Tax Department. In case, if assessee is not having PAN Based 15 digit Registration No., he can use temporary 15 digit no. given by the department.

Computer having Internet Connection

Valid E-mail Address

Java Enabled Browser i.e. Internet Explorer 6.0 and above or Netscape Navigator 5.0 and above or Mozilla Firefox 3.0 and above.

(b)‘User id’ and ‘password’  for the assessee along with  website address www.servicetaxefiling.nic.in will be communicated to him on E-mail address provided by him, within ten(10) days after filing the application along with  other technical details required for accessing the site.

(c)  After logging in assessee can enter (i) the Form ST-3(Return)  by clicking on ‘Entry/Amend of original ST-3 form’  (ii) GAR-7(TR-6) challans by clicking on Entry/Amend of original TR-6 Challan’ 

(d) Assessee must mention his 15 digit Service Tax Payer Code in all the Returns and Challans. After entering all the data assessee has to confirm ST-3 Return by clicking on ‘Confirm Original ST-3 Return’ Button 

(e) After successful confirmation the computer system generates an acknowledgement  which should be printed by the assessee as a proof of e-filing and for his own records. 

(f) The computer will verify the fact of payment from data obtained from Focal Point Bank. Where details as declared by the assessee are not found the assessee will be contacted.

(g) In case the assessee faces any difficulty he may contact Commissioner through E-mail. If there is no reply within 2 days he may send a mail to saps@excise.nic.in

ANNEXURE “A”

To

The Assistant/Deputy Commissioner
Service Tax Cell    

SUB: APPLICATION FOR PERMISSION TO FILE ST3 RETURNS ELECTRONICALLY.    

1) Name of Assessee:  

2) Category of service(s):  

3) Service Tax Registration No.  

4) Email Address:  

(Please give a trusted e-mail address to which the UserName and Password for access to the E-filing of the Return can be sent)  

5) I/We request that I/We may be permitted to file my ST3 Return electronically. I/We declare that I/We satisfy the conditions of Trade Notice No 6/2003 dated 01-04-2003 and shall observe the instructions given therein.  

I/We undertake to indicate my/our 15 digit STP code in every challan used by me/us for remitting Service Tax in Banks.  

If any difficulty is faced in filing the return electronically and get the acknowledgement from the computer within one month from the due date, I/we shall file manual returns as was done hitherto.  

Date:                                                          Name and signature of the  Assessee 

Place:                                                        Designation with Seal

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