Service Tax —Monitoring of Non-Filers/Stop-Filers & Widening of Taxpayer base- Reg
GST
Dated:- 31-1-2017
GOVERNMENT OF INDIA
MINISTRY OF FINANCE
DEPARTMENT OF REVENUE
CENTRAL BOARD OF EXCISE & CUSTOMS
NORTH BLOCK, NEW DELHI-110001
F.No. IV/26/24/2016-Systems (S)
Tel. : +91-11-23092628
Fax : +91-11-23092346
27.01.2017
Dear Colleague,
Sub: Service Tax -Monitoring of Non-Filers/Stop-Filers & Widening of Taxpayer base- Reg.
As you are aware, the Directorate General of Systems has been regularly taking several initiatives to enable the field formations to closely monitor the compliance levels in the Service Tax. Both in ACES as well as in EDW, there are several methods for identifying the Non-filers and Stop-filers of ST-3 Returns. The Directorate General of Systems has taken steps to send bulk mails to Non-filers and Stop-filers of ST 3 Returns, so that they actively participate in the filing. As on date, as many as 6,80,000 emails have been sent by DG Systems t
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ommissioners/ Pr. Commissioners/ Commissioners to take steps to immediately utilize requisite the data furnished by DG Systems in respect of their formations for taking appropriate action against NON-FILERS/STOP-FILERS/LATE-FILERS.
With best wishes,
Yours sincerely,
(S. RAMESH)
MEMBER (CX, ST & IT)
Annexure A
Annexure B
Annexure C
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Document 1
Worksheet of non-filers of ST-3 Returns – the zone wise break-up (list) forwarded to respective zones
Zone Name ITEM-1 (Non Filers) ITEM-2 ITEM-3 ITEM-4 ITEM-5
Bulk mails sent to all ACTIVE assessees, who were registered during Apr-Sep 2016-17 but not filed the Apr-Sep 2016-2017 return Bulk mails sent to all ACTIVE assessees, who have filed both Apr-Sep and Oct-Mar returns for the year 2015-2016 but not filed the Apr-Sep 2016-2017 return Bulk mails sent to all ACTIVE assessees, who have filed any one of the returns – Apr-Sep or Oct-Mar returns for the year 2015-2016 but not filed the Apr-Sep 2016-2017 return Bulk Mail
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3 757 1602 1912
Kolkata 745 1775 1175 2625 343 594 717
LTU Zone 7 38 24 84 3 32 15
Lucknow 3832 4529 3852 7182 1212 1979 2443
Meerut 5066 6049 5465 9130 1053 2447 2745
Mysore 1091 2185 1650 3078 576 1225 1368
Nagpur 1326 3731 2677 4920 831 2438 2490
Pune 2934 7070 5161 10073 1844 4695 5005
Ranchi 2798 3926 3132 6953 1161 1730 2159
Service Tax Chennai 4763 6218 4366 11098 1517 3773 4222
Service Tax Delhi 13659 18126 14407 27819 2394 6007 6586
Service Tax Kolkatta 1739 4693 2952 7099 759 1825 2089
Service Tax Mumbai 9481 18153 11880 24644 4164 10115 10930
Shillong 861 1573 1001 2028 361 820 902
Vadodara 1509 5040 2792 5914 811 2046 2287
Visakhapatnam 1619 2471 1930 3793 772 1628 1817
TOTAL 80607 132905 96149 197149 31185 67701 74856
Document 2Sheet: ANNEX-B
ANNEXURE B
Monitoring of Progress of Persuasive Action in respect of Non-Filers and Stop-Filers of ST-3 return
Name of the Zone:
Name of the Commissionerate:
Head Note: Opening Balance
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put up the same to the Commissioners for taking necessary action. Now, the said report along with the Error
code wise Report is made available in the front end of Enterprise Data Warehouse application for the licensed users.
2. The following categories of assesses may be considered as ‘Non-Filers', ‘Filers', ‘Stop-Filers' or ‘Late filers’.
Non Filers: Those assesses who have not filed returns in ACES even once after the Registration may be considered as non-filers. Actual date of
registration of assesses which is shown as “NULL” or “incorrect date” in the list may be verified for ascertaining their status (active/inactive)
and requirement for filing ST-3 returns.
Filers and Stop Filers: Those assesses who had field at least one servicee tax return in the selected financial year include filers and stop -filers.
Late Filers: Those assesses who had filed their returns beyond the due date are termed as late filers.
3. ST Return
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on-filers/stop filers/late filers can be generated for a Commissionerate for a financial year at a time.
(b) Service Tax Error code wise Report from EDW:
1. This report is available under Pre-Defined reports(static reports) under Service Tax.
2. The navigational path is >> Central Excise and Service Tax Report>>Service Tax >>ST Error code wise Report.
3. Parameters such as Financial Year, Return period, SRC, Zone/Commissionerate/Division/Range are available for selection of Zone and
Financial year are mandatory.
Service Tax
Error Code 12 Report
After EDW Login the following screen will be displayed:
The EDW Procedure to generate the following reports:
Public Folders – EDW SmartView – CBEC's Data Warehouse – Mozilla Firefox
File Edit View History Bookmarks Tools Help
http://dw.cbec.gov.in:81/cognos/cgi-bin/cognos.cgi?b_action=xts.run&m=portal%2fcc.xts&m_path=%2fcontent&gohome=
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Getting Started Latest Headlinesâ–¾
EDW SmartView-CBEC's Data Warehouse
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use – Mozilla Firefox
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✓ http://dw.cbec.gov.in:81/cognos/cgi-bin/cognos.cgi?b_action=xts.run&m=portal/cc.xts&m_folder=13CFAD60FCC074374A3C
Most Visitedâ–¾ Getting Started
Latest Headlinesâ–¾
EDW SmartView – CBEC's Data Warehouse
Public Folders
My Folders
Public Folders > Central Excise and Service Tax Reports
Name
Central Excise
Service Tax
Data Availability Status
Haseena R Log Off
Then, select the Service Tax option, the following reports will be displayed:
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Entries:
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February 16, 2016 8:27:09 PM
More…
February 17, 2016 9:10:39 AM
More…
ST Error Code wise Report (Assessee/Period/Location wise)
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File Edit View History Bookmarks Tools Help
Most Visitedâ–¾
http://dw.cbec.gov.in:81/cognos/cgi-bin/cognos.cgi?b_action-xts.run&m=portal/cc.xts&m_folder=i6E84569B05454287803F
Getting Started Lates
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ce Profiling
Public Folders – EDW SmartView – CBEC's Data Warehouse – Mozilla Firefox
File Edit View History Bookmarks Tools Help
http://dw.cbec.gov.in:81/cognos/cgi-bin/cognos.cgi?b_action-xts.run&m=portal/cc.xts&m_folder=i6E84569B05454287803F
Most Visited Getting Started Latest Headlinesâ–¾
EDW SmartView-CBEC's Data Warehouse
Public Folders
My Folders
Data Availability Status
Public Folders > Central Excise and Service Tax Reports > Service Tax
Name✰
ST Error Code wise Report (Assessee/Period/Location wise)
ST: Assessee Profiling Report
ST:Short Paid – As per amount entered by the Assessee
Haseena R Log Off
Haseena R Log Off
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FOU
ex 20
Entries: 16
Modified
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January 18, 2017 9:44:26 AM
December 9, 2016 6:41:28 PM
January 5, 2017 11:29:21 AM
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More…
Select the option, ST Error Code wise Report, the following screen will be displayed:
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Launchâ–¾
Modified
Entries: 1
-15
Actions
November 6,
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urn Period
Oct-Mar
Select all Deselect all
02 Short paid Education Cess
03-Short paid SHE (Sec and Higher Education) Cess
06 Non-ISD
07 ISD
04 Non-ISD Mismatch in carried forward balance of Service Tax Cenvat Credit
05 Non-ISD Mismatch in carried forward balance of Education Cess Cenvat Credit
Mismatch in carried forward balance of SHE Cess Cenvat Credit
Mismatch in carried forward balance of Service Tax Cenvat Credit
08 ISD Mismatch in carried forward balance of Education Cess Cenvat Credit
09 ISD Mismatch in carried forward balance of SHE Cess Cenvat Credit
10- Exemption notification wrongly availed
11 Abatement notification wrongly availed
12- Incorrect challan used for payment
Select Zone:
MUMBAI ST
Select Commissionerate:
com
Select Division:
Select Range:
div
SHOW
CANCEL
Select all Deselect all
O
About
Add this reportâ–¼
Select the options Financial Year, Retrun Period, SRC Error Code 12 & Zone then, press Show option the following report shows SR
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SERVICE TAX DIVISION-I
RANGE-I
SI0101 AAACA0978QSD001
Aanchal Apparels Private Ltd
3
III MUMBAI
2
20142015 MUMBAI ST
4
SERVICE TAX COMMISSIONERATE SERVICE TAX DIVISION-I
III MUMBAI
RANGE-I
SI0101
AAACA3640HST001
AARVI ENCON PVT LTD
20141001 05102470404201550872
20141001 02003880601201501863
3
20142015 MUMBAI ST
SERVICE TAX COMMISSIONERATE-
SERVICE TAX DIVISION-I
RANGE-I
SI0101 AAACA3640HST001
AARVI ENCON PVT LTD
20141001 02003881704201500017
5
III MUMBAI
4
20142015 MUMBAI ST
6
SERVICE TAX COMMISSIONERATE SERVICE TAX DIVISION-I
III MUMBAI
RANGE-I
SI0101
AAACA8898DSD002
ABM ARCHITECTS PRIVATE LTD
20141001 63602190502201533717
5
20142015 MUMBAI ST
SERVICE TAX COMMISSIONERATE-
SERVICE TAX DIVISION-I
RANGE-I
SI0101
AAACA8898DSD002
ABM ARCHITECTS PRIVATE LTD
20141001 63602190502201533878
7
III MUMBAI
6
20142015 MUMBAI ST
SERVICE TAX COMMISSIONERATE- SERVICE TAX DIVISION-I
RANGE-I
SI0101 AAACA8898DSD002 ABM ARCHITECTS PRIVATE LTD
20141001
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