Thursday, September 29, 2011

Assessees for whom e-filing of Excise service tax returns is mandatory wef 01/10/2011

By on 9:29 AM

1. In terms of Notification Nos. 21 & 22/2011-Central Excise (N.T.), dated the 14-9-2011, all Central Excise assessees are mandatorily required to electronically file returns namely ER 1,2,3,4,5,6,7, and 8. Similarly, in terms of Notification No. 43/2011- Service Tax, dated 25-8-2011 all the Service Tax assessees are required to electronically file ST 3 returns mandatorily.

2. The earlier facility of e-filing on the website (, as provided in the CBEC Circular No. 791/24/2004-CX., dated 1-6-2004 is no more available and the assessees are required to file their returns on-line or by uploading the downloadable off-line return utilities to the new ACES website Data structure for writing programmes to cull out the required return data (currently available for ER 1, ER 2 and Dealer return) from the assessee's computers in XML format has also been provided. For complete details and instructions, assessees can visit the aforesaid website. Assessees who are required to or opted to file returns electronically but are unable to file electronically, for any technical difficulty in filing the returns, on account of difficulties at the department's end viz. server/application is down or due to some defect in the software, should submit a soft copy of their return in CD along with a hard copy of the return prepared using the latest version of the off-line utility and duly signed by the authorized person. This facility will be available only on the last day on which the return is to be filed. If the last day is a holiday then it can be submitted on the next working day. However, if the difficulty is on account of any defect on assessee's end, this facility will not be available to the assessees.
3. The point to be noted here that all the return is required to be e filed on or after 01.10.2011, whether it was due for earlier period.

About Syed Faizan Ali

Faizan is a 17 year old young guy who is blessed with the art of Blogging,He love to Blog day in and day out,He is a Website Designer and a Certified Graphics Designer.


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