28 August, 2015

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Rejection of ST-3 Returns - Who's Responsibility to Communicate

Why ACES Should E-mail the Service Tax & Central Excise Dealers More
(Rejection of ST-3 Return - Who's Responsibility to Communicate) 

CA Ankit Gulgulia (Jain)

If you are filing the Service tax returns, I know you know what this post is about as you would have suffered unnecessary pain duly to the ACES systems rejecting the ST-3 returns filed.

If last time you got the acknowledgement of upload of return, don't be relaxed - You need to some more work because ACES wants you to do so. Check whether this return is accepted by the system or not after 1 business day of actual upload.There can be several reasons so as to why the ST-3 return is rejected by  service tax department's portal i.e. ACES.


 These can be as under:-

  • The financial year and period of return selected in upload file does not match with FY and period of return entered in XML File.
  • STC No. mentioned in ST-3 return does not match with registration data of Department i.e., Wrong STC Reference.
  • If return type is Wrongly selected i.e., Original or Revised
  • If a Non-Large Tax Payer has selected as yes in A6.1 and Vice versa
  • If Category of Registrant is wrongly selected
  • If rates of Tax is Wrongly entered
  • Wrong selection of Constitution
  • If Challan details are wrongly filled in i.e., higher amount entered in challan details against actual amount deposited.
  • Some technical errors like Tempering of XML file generated before uploading, error at the time of generation XML files etc.
  • - See more at: http://taxguru.in/service-tax/9-reasons-rejection-st3-returns.html#sthash.H4TKxBzu.dpuf
    • The financial year and period of return selected in upload file does not match with FY and period of return entered in XML File.
    • STC No. mentioned in ST-3 return does not match with registration data of Department i.e., Wrong STC Reference.
    • If return type is Wrongly selected i.e., Original or Revised
    • If a Non-Large Tax Payer has selected as yes in A6.1 and Vice versa
    • If Category of Registrant is wrongly selected
    • If rates of Tax is Wrongly entered
    • Wrong selection of Constitution
    • If Challan details are wrongly filled in i.e., higher amount entered in challan details against actual amount deposited.
    • Some technical errors like Tempering of XML file generated before uploading, error at the time of generation XML files etc.


    Even in the cases of inadvertent issues, the ACES portal will never mail you of such rejection (just to leave to hassled 2-3 months / years after knowing that your return was not filed on that day !!) unlike the other portals viz Income Tax or Delhi VAT etc which either performs such checks prior to issuance of acknowledgement of return filing or inform the assessee or dealer of deficiencies by Emails / SMS on registered Contact details of the Assessee.

    It can be a must relieving Add-on of ACES to update the assessee with immediate email of rejection of return. Most assessees who would have filed will refile and avoid unrequired problems.
  • e financial year and period of return selected in upload file does not match with FY and period of return entered in XML File.
  • STC No. mentioned in ST-3 return does not match with registration data of Department i.e., Wrong STC Reference.
  • If return type is Wrongly selected i.e., Original or Revised
  • If a Non-Large Tax Payer has selected as yes in A6.1 and Vice versa
  • If Category of Registrant is wrongly selected
  • If rates of Tax is Wrongly entered
  • Wrong selection of Constitution
  • If Challan details are wrongly filled in i.e., higher amount entered in challan details against actual amount deposited.
  • Some technical errors like Tempering of XML file generated before uploading, error at the time of generation XML files etc.
  • - See more at: http://taxguru.in/service-tax/9-reasons-rejection-st3-returns.html#sthash.H4TKxBzu.dpuf
  • The financial year and period of return selected in upload file does not match with FY and period of return entered in XML File.
  • STC No. mentioned in ST-3 return does not match with registration data of Department i.e., Wrong STC Reference.
  • If return type is Wrongly selected i.e., Original or Revised
  • If a Non-Large Tax Payer has selected as yes in A6.1 and Vice versa
  • If Category of Registrant is wrongly selected
  • If rates of Tax is Wrongly entered
  • Wrong selection of Constitution
  • If Challan details are wrongly filled in i.e., higher amount entered in challan details against actual amount deposited.
  • Some technical errors like Tempering of XML file generated before uploading, error at the time of generation XML files etc.
  • - See more at: http://taxguru.in/service-tax/9-reasons-rejection-st3-returns.html#sthash.H4TKxBzu.dpuf
  • The financial year and period of return selected in upload file does not match with FY and period of return entered in XML File.
  • STC No. mentioned in ST-3 return does not match with registration data of Department i.e., Wrong STC Reference.
  • If return type is Wrongly selected i.e., Original or Revised
  • If a Non-Large Tax Payer has selected as yes in A6.1 and Vice versa
  • If Category of Registrant is wrongly selected
  • If rates of Tax is Wrongly entered
  • Wrong selection of Constitution
  • If Challan details are wrongly filled in i.e., higher amount entered in challan details against actual amount deposited.
  • Some technical errors like Tempering of XML file generated before uploading, error at the time of generation XML files etc.
  • - See more at: http://taxguru.in/service-tax/9-reasons-rejection-st3-returns.html#sthash.H4TKxBzu.dpuf

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