Who can avail facility of e-filing of returns?
Any assessee who has 15 digits STP code and who has been indicating this 15 digits STP code on the TR-6 challan used by them during the period for which the returns are being filed can opt for e-filing of returns. Such assessees who have not been quoting 15 digits STP code on TR-6 challans can also opt for e-filing of ST-3 returns, but they will have to submit copies of Challans evidencing payment of Service Tax to the concerned Service Tax/Central Excise formations after indicating their 15 digits code number of each Challan. An application for permission to file ST 3 return electronically has to be made to the jurisdictional Assistant Commissioner/Deputy Commissioner (Proforma of application is given at Annexure-11).
