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E – Filing of Service Tax Return



E-Filing of Service Tax returnService tax is required to be filed by every assessee in relation to services rendered by them. With the advancement in technology, nowadays service tax return can be filed online or electronically by every eligible assessee. A misconception always occurs in the mind of assessee while filing service tax return that it’s a cumbersome process and is often confused by this.

But Tax Mantra has tried to remove this misconception by providing a detailed & structured way to file service tax return online since it has so many advantages also.

Advantages of filing service tax return online

  • Saves time
  • Easy to proceed
  • Quick refund of tax
  • Secure & confidential submission
  • Online tracking the status of selected documents
  • Reduces paper work

The following steps needs to be undertaken –

1.      Returns can be filed and prepared online by selecting the ‘File Return’ option under RET module after logging into the ACES ( Automation of Central Excise and Service Tax).

2.      All validations are thrown up during the preparation of return in this mode & the status of the return filed using the online mode is instantaneously shown by the ACES.

3.      Off- line returns can also be filed & prepared. Assessee’s downloads the offline return preparation utility available at http://www.aces.gov.in

4.      Prepares the offline return using this utility. The return preparation utility contains preliminary validations which are thrown up by the utility from time to time.

5.      Using the User ID & Password assessee should log in.

6.      Select RET from the main menu and upload the return. Instructions for using the offline utilities are given in detail in the HELP section, under ‘Download’ link and assessee are advised to follow them.

7.      Returns uploaded through this procedure are validated by the ACES before acceptance into the system which may take up to one business day. Assessee can track the status of the return by selecting the appropriate option in the RET sub menu. The status will appear as ‘uploaded’ meaning under process by ACES.

‘Filed’ means it has successfully accepted by the system & ‘rejected’ means ACES has rejected the return due to validation error and it can be resubmitted after making corrections.

8.      Once the returns has been filed in the ACES or uploaded to the system using the offline utility, the same cannot be modified or cancelled by the assessee. However, the service tax return can be modified once as per rules up to 90days from the date of filing the initial return.

9.      Self assessed CE returns, after scrutiny by the competent officer, may result into modification. Both the ‘original’ and ‘reviewed’ return can be viewed by the assessee online.

During e-filing of service tax return the assessee must file details as mentioned in Form ST-3 and that of duly paying challans. A key number and acknowledgment will be generated by the system along with a copy of Form ST – 3 when return is completely submitted.

About: 

Alok Patnia founded Taxmantra.com, an expert in tax advisory & compliance. He is a Chartered Accountant having prior exposure with Ernst & Young & KPMG.

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