Electronic Return compulsory for all Service tax assessees

From October 1, 2011, i.e. from the next half yearly return, all assessees are required to  file the return electronically. For this, all assessees have to get a user id and password from the Assessing Officer for the aces.gov.in portal, if not already received.

The relevant notification is given below:

NOTIFICATION NO: 43/2011 – ST., Dated: August 25, 2011

G.S.R. 642 (E).- In exercise of the powers conferred by sub-section (1) read with sub-section (2) of section 94 of the Finance Act, 1994 (32 of 1994), the Central Government hereby makes the following rules further to amend the Service Tax Rules, 1994, namely :-

1. (1) These rules may be called the Service Tax (Fourth Amendment) Rules, 2011.

(2) They shall come into force on the 1st day of October, 2011.

2. In the Service Tax Rules, 1994, in rule 7, -
(a) in sub-rule (2), the proviso shall be omitted;
(b) after sub-rule (2) as so amended, the following sub-rule shall be inserted, namely:-

“(3) Every assessee shall submit the half-yearly return electronically”.

F. No. 137/99/2011 – Service Tax

(Deepankar Aron)
Director (Service Tax)