Dear all,
May I know that Service tax return filing online is mandatory now? or ST paying 10 Lakh above has to pay online and file return online?
Kind confirm
6 Replies
CA ASHISH GUPTA
(FCA, LL.B., MBA)
(390 Points)
Replied 21 December 2010
Refer Notification No. 01/2010 dated 19.02.2010.
2. In the Service Tax Rules 1994 (hereinafter referred to as the said rules), in rule 6, in sub-rule (2), for the proviso, the following proviso, shall be substituted, namely:-
“Provided that where an assessee has paid a total service tax of rupees ten lakh or more including the amount paid by utilisation of CENVAT credit, in the preceding financial year, he shall deposit the service tax liable to be paid by him electronically, through internet banking.”
3. In the said rules, in rule 7, after sub-rule (2), the following proviso shall be inserted, namely:-
“Provided that where an assessee has paid a total service tax of rupees ten lakh or more including the amount paid by utilisation of CENVAT credit, in the preceding financial year, he shall file the return electronically”.
Seema Jain
(Partner)
(63 Points)
Replied 21 December 2010
One more query... where can i get all latest notification of service tax at one place?
RAMESH KUMAR VERMA
( CS PURSUING )
(43853 Points)
Replied 21 December 2010
agree and plese noted thte link:-
https://www.servicetax.gov.in/servtax_notfns_idx.htm
https://www.servicetaxindia.com/indexmain.asp
U S Sharma
(glidor@gmail.com)
(21063 Points)
Replied 21 December 2010
https://www.servicetax.gov.in/servtax_notfns_idx-bottom.htm
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