E-filing of returns :

E-filing of returns is mandatory for the assessees. Every assessee has to submit half-yearly service tax return electronically, irrespective of the amount of service tax paid by him in the preceding financial year.

It is convenient for the assessee to file the service tax returns from his office, residence or any other place of choice, through the Internet, by using a computer.

Central Excise and Service Tax returns, the DG (Systems) has issued comprehensive instructions outlining the procedure for electronic filing of Central Excise duty and Service Tax returns under ACES. The said instructions outline the steps for preparing and filing of return, procedure for obtaining acknowledgement of e-filed return etc.

Following points merit consideration regarding e-filing:-

(a) In case of e-filing of service tax return, no documents are required to be filed along with the return.

(b) There is no need to file a hard copy of the service tax return after e-filing of such return.

(c) Once return is filed electronically, a unique document reference number is generated which consists of 15 digit registration number of assessee, period for which return filed etc.