Mandatory E filing of ST3/ST3A Return by all the assessees - Service Tax - Trade Notice No: 03/2011 (Gen), 01/2011(ST)

OFFICE OF THE COMMISSIONER OF CUSTOMS CENTRAL EXCISE HYDERABAD-IV COMMISSIONERATE: POSNETT BHAVAN: HYDERABAD C. NO. V/8/01/2011 - Tech Date : 05.10.2011 Trade Notice No: 03/2011 (Gen), 01/2011(ST) Subject:- Mandatory E filing of ST3/ST3A Return by all the assessees- reg. 1. As per section 70 of chapter V of the Finance Act, 1999 read with Rule 7 of Service Tax rules, 1994 every assesse has to submit the half yearly return in form ST-3 or ST-3A by the 25 th of the month following the particular half tear. 2. In this. regard attention Of the Trade is invited to the Notification No. 43/2011 Service Tax dated 25 th August 2011 under which-the said Rule 7 has been amended. 3. As per the amended Rule 7, with effect from 1 st October 2011, every service tax assesse is required to file half yearly return only electronically. 4. A service tax assesse can file return electronically by accessing ACES Web Portal www.aces.gov.in. The said website has hosted LMS (Learning Management System) on the home page. The broad features are given below:- (i) For login into ACES system, user name password is required for every assessee. From 15th February- 2010 onward, all Service Tax Registrations are issued in the ACES System itself. For all registrations obtained after 15-02-2010, the 11 th and 12 th digit of their registrations number is SD . The said assesses are already mapped into the ACES system, have their user name and password with them and can file their returns electronically. However, the assesses who have obtained their service tax registration numbers before, 15 th February- 2010 under erstwhile SAPS system, would be having their 11 th and 12 th digit of registrations number as ST and they do not have login password and user name for accessing the ACES System in the website. These assesses (Who obtained service tax registrations prior to 15-02-2010 and whose 11 th and 12 th digit of registrations number is ST ) should make an application (format enclosed) to the jurisdictional Deputy/Assistant Commissioner who will issue TPIN number i.e. login id password through mail user name to be created by clicking hyper link provided in the email. Only after obtaining the TPIN i.e. login password user name as created by assesse himself after receipt of e-mail from the Service -Tax department, these assesses may be in a position to access-ACES System and file return electronically. It may be noticed that Service Tax return for half year ending 30 th September 2011 is required to be filed electronically. Therefore, all assesses who have not obtained login id password and user name accessing ACES System should immediately apply for the same in the enclosed format. 5. For facilitation of trade, Help Center is. formed at Headquarter office. The assessees may contact the Deputy Commissioner (ST) of superintendent (Tech), 6 th Floor, Pognett Bhavan, Ramkoti, Hyderabad 6. All the Service Tax Assesses and their to give wide Publicity to the Trade Notice amongst their constituent members. (G. V. KRISHNA RAO) COMMISSIONER