06 January 2011
CBEC has issued Notification No. 04/2010-Central Excise (N.T.) and Notification No. 01/2010-Service Tax, both dated 19th Feb, 2010, making e-filing of Central Excise Returns (ER-1 and ER-3) and Service Tax Return (ST-3) mandatory for assesses with effect from 1st April, 2010.
Notification No 04/2010-CE (N.T.) dated 19.02.2010 makes it mandatory for assesses who have paid total duty of rupees ten lakhs or more including the amount of duty paid by utilization of CENVAT credit in the preceding financial year to file the monthly or quarterly return, electronically under sub-rule (1) of Rule 12 of the Central Excise Rules, 2002 and deposit the duty electronically through internet banking under sub-rule (1) of Rule 8 of the Central Excise Rules, 2002.
Similarly, Notification No. 01/2010-ST dated 19.02.2010 makes it mandatory for assesses who have paid total Service Tax of rupees ten lakhs or more including the amount of tax paid by utilization of CENVAT credit in the preceding financial year to file the half-yearly return (ST-3), electronically under sub-rule (2) of Rule 7 of the Service Tax Rules, 1994 and deposit the service Tax liable to be paid, electronically, through internet banking under sub-rule (2) of Rule 6 of the Service Tax Rules, 1994.
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