E -Filing of ST -3 Return for Quarter July -September 2012 -Is it an easy task?
THE Madras Chamber of Commerce & Industry yesterday organized a training session on E-Filing of ST - 3 Returns in the new format introduced after the Negative List. The meeting was presided over by the Commissioner of Service Tax, Chennai. The presentation started with introductory speech of the Commissioner of Service Tax, Chennai, who appreciated the assessees of Service Tax Commissionerate, Chennai, for having paid their service tax liabilities within the statutory time limit (i.e) 31 st March 2013. The Commissioner also pointed out that, in spite of several reminders and follow ups, around 1400 assesses had paid service tax only during first week of April, 2013, which amounts to Rs.50crores and the same shall be considered for the revenue computation of subsequent financial year 2013-2014, which was little disappointing (This is what is called achieving revenue target!). Then, the Commissioner left the venue leaving the podium to the Superintendents and Inspectors to continue with the demo on E-filing of ST-3 Returns. It took some time to get over the initial glitches and get on with the presentation, with around 150 assessees waiting to find solutions to the plethora of problems they are facing in filing the return.
The officers of the Department including one who recently retired (the department is yet to find a replacement for him?) proceeded with the demo on E-Filing of ST-3 Return, by saying that before starting to file the return, every assesse should ensure the following:
i) The date in the system (either laptop/personal computer) used for filing return should be updated with that of the current date, which is most important; (But the laptop used for demo was showing the date as 01.01.2011)
ii) The MACROS in the system used should be enabled, which can be done in the following manner:
Open Excel sheet -Click Office Button which is appearing at the left top of the sheet -Select Excel Option -Click Trust Center -Select Trust Centre Settings -Click on Macro Settings -Select Enable Macros. But the system used does not responded once the Macros are enabled. Later on, continued with the demo after restarting the system. (Restarting is the best troubleshooting worldwide).
The officers have further explained that after doing the above exercise, assesses should download the ST-3 Return Excel Utility, which is available in downloads in the website www.aces.gov.in . The downloaded ZIP file should be extracted and saved only on the desktop and not in C/D/E Drives for easy access. They went on to explain some basic issues in filling the Return in offline version, some of which are:
Part A -General Information:
i) A2 -ST Registration Number;
ii) A8 -Constitution of the Assesses;
iii) A9 -Category of Taxable Service should be selected from the drop down menu. Return can be filed for one or more than one service. Return for each service should be filled in a sequential order as updated.
Validate the sheet.
vi) A10 -Category of Registrant: Service Provider -Service Receiver -Partial service provider under reverse charge -Partial service receiver under reverse charge;
v) A11 -Exemptions: Click Yes for Reverse Charge -Select Notification No. 30/2012 from the drop down box;
vi) A12 -Abatements: Notifications to be selected from drop down box;
vii) A13 -Provisional assessment;
Part B -Value:
i) B.1.1 -Gross Amount;
ii) B.11 -Value for which abatement claimed;
iii) B.14 -Net Taxable Value;
iv) B.15 -Taxable Rate -It should be mentioned as 12 -2 -1;
v) B.2.7 -Amount on which ST payable after claiming abatement/under reverse charge.
Validate the sheet.
They also made it very clear that each page has to be validated for proceeding further with the return. It was further clarified that all the value for which exemption from payment of service tax have been claimed (eg. Under Section 66D/Mega Notification No. 25/2012) should be shown under Sl. No. I. They also explained as to how the challan payment and utilization of credit should be shown.
The demo was done with reference to the service categories viz., Works Contract, Manpower Supply, Rent-a-Cab, GTA& Other taxable services. It was also explained that the assesses should get their service tax registration certificate amended by including each of the services for which they are liable to pay service tax either as a service provider or service recipient. Though the present return can be accepted without the ST-2 being amended and returns can be filed under “Other Taxable Services”, the amendment should be done at the earliest.
Though there was a spate of questions highlighting various problems being faced practically, the stock reply was “PLEASE READ THE INSTRUCTIONS BEFORE PROCEEDING TO FILL THE RETURN FORM”.
The hapless assessee commented “I wouldn't have attended the presentation if I could understand the instructions”
At one point of time, the session for presentation cum clarification on E- Filing of ST -3 return has changed into a meeting for clarification of various other doubts on service tax liability, CENVAT credit entitlement and its utilization. All the queries raised by assesses were answered in detail by the Superintendent of Service Tax Commissionerate, Chennai, R. Renugan.
Finally, the presentation came to an end with a gospel that assesses can approach the help desk (where are they?) at any time for any kind of doubts in filing the ST -3 return, which would be clarified individually. It was also informed that the ST -3 return uploaded by assesses from 25 th March 2013, can be viewed from today under “View XML Version” after logging in to the ACES website.
Though the initiative of the Madras Chamber of Commerce and Industry in organizing this event and the patience and dedication of the officers who attended the session is laudable, the crude fact is that no solutions were offered to the nagging issues in filing the returns. Perhaps, these are matters requiring proper attention at policy-making levels to address the grievances by suitable technical amendments and certainly, the Inspectors and Superintendents at field level cannot solve the problems.
(With inputs from K. Ramya, Advocate, Swamy Associates, who attended the session)