Service Tax \u2014Monitoring of Non-Filers\/Stop-Filers & Widening of Taxpayer base- Reg
GST
Dated:- 31-1-2017
GOVERNMENT OF INDIA
\nMINISTRY OF FINANCE
\nDEPARTMENT OF REVENUE
\nCENTRAL BOARD OF EXCISE & CUSTOMS
\nNORTH BLOCK, NEW DELHI-110001
\nF.No. IV\/26\/24\/2016-Systems (S)
\nTel. : +91-11-23092628
\nFax : +91-11-23092346
\n27.01.2017
\nDear Colleague,
\nSub: Service Tax -Monitoring of Non-Filers\/Stop-Filers & Widening of Taxpayer base- Reg.
\nAs 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<\/p>\n
= = = = = = = =<\/p>\n
Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n 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. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n 3\t757\t1602\t1912 = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n put up the same to the Commissioners for taking necessary action. Now, the said report along with the Error = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n on-filers\/stop filers\/late filers can be generated for a Commissionerate for a financial year at a time. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n use – Mozilla Firefox = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n ce Profiling = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n urn Period = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n SERVICE TAX DIVISION-I = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n","protected":false},"excerpt":{"rendered":" Service Tax \u2014Monitoring of Non-Filers\/Stop-Filers & Widening of Taxpayer base- Reg GSTDated:- 31-1-2017GOVERNMENT 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. … Continue reading “Service Tax \u2014Monitoring of Non-Filers\/Stop-Filers & Widening of Taxpayer base- Reg”<\/span><\/a><\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[],"tags":[],"class_list":["post-2153","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/2153","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=2153"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/2153\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=2153"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=2153"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=2153"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}
For full text:-Visit the Source <\/a><\/p>\n
\nWith best wishes,
\nYours sincerely,
\n(S. RAMESH)
\nMEMBER (CX, ST & IT)
\nAnnexure A
\nAnnexure B
\nAnnexure C
\n=============
\nDocument 1
\n\tWorksheet of non-filers of ST-3 Returns – the zone wise break-up (list) forwarded to respective zones
\nZone Name\tITEM-1 (Non Filers)\tITEM-2\tITEM-3\tITEM-4\tITEM-5
\n\tBulk mails sent to all ACTIVE assessees, who were registered during Apr-Sep 2016-17 but not filed the Apr-Sep 2016-2017 return\tBulk 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\tBulk 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\tBulk Mail<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nKolkata\t745\t1775\t1175\t2625\t343\t594\t717
\nLTU Zone\t7\t38\t24\t84\t3\t32\t15
\nLucknow\t3832\t4529\t3852\t7182\t1212\t1979\t2443
\nMeerut\t5066\t6049\t5465\t9130\t1053\t2447\t2745
\nMysore\t1091\t2185\t1650\t3078\t576\t1225\t1368
\nNagpur\t1326\t3731\t2677\t4920\t831\t2438\t2490
\nPune\t2934\t7070\t5161\t10073\t1844\t4695\t5005
\nRanchi\t2798\t3926\t3132\t6953\t1161\t1730\t2159
\nService Tax Chennai\t4763\t6218\t4366\t11098\t1517\t3773\t4222
\nService Tax Delhi\t13659\t18126\t14407\t27819\t2394\t6007\t6586
\nService Tax Kolkatta\t1739\t4693\t2952\t7099\t759\t1825\t2089
\nService Tax Mumbai\t9481\t18153\t11880\t24644\t4164\t10115\t10930
\nShillong\t861\t1573\t1001\t2028\t361\t820\t902
\nVadodara\t1509\t5040\t2792\t5914\t811\t2046\t2287
\nVisakhapatnam\t1619\t2471\t1930\t3793\t772\t1628\t1817
\nTOTAL\t80607\t132905\t96149\t197149\t31185\t67701\t74856
\nDocument 2Sheet: ANNEX-B
\n\tANNEXURE B
\n\tMonitoring of Progress of Persuasive Action in respect of Non-Filers and Stop-Filers of ST-3 return
\n\tName of the Zone:
\n\tName of the Commissionerate:
\n\tHead Note: \t\tOpening Balance<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\ncode wise Report is made available in the front end of Enterprise Data Warehouse application for the licensed users.
\n2. The following categories of assesses may be considered as \u2018Non-Filers', \u2018Filers', \u2018Stop-Filers' or \u2018Late filers\u2019.
\nNon Filers: Those assesses who have not filed returns in ACES even once after the Registration may be considered as non-filers. Actual date of
\nregistration of assesses which is shown as \u201cNULL\u201d or \u201cincorrect date\u201d in the list may be verified for ascertaining their status (active\/inactive)
\nand requirement for filing ST-3 returns.
\nFilers and Stop Filers: Those assesses who had field at least one servicee tax return in the selected financial year include filers and stop -filers.
\nLate Filers: Those assesses who had filed their returns beyond the due date are termed as late filers.
\n3. ST Return<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n(b) Service Tax Error code wise Report from EDW:
\n1. This report is available under Pre-Defined reports(static reports) under Service Tax.
\n2. The navigational path is >> Central Excise and Service Tax Report>>Service Tax >>ST Error code wise Report.
\n3. Parameters such as Financial Year, Return period, SRC, Zone\/Commissionerate\/Division\/Range are available for selection of Zone and
\nFinancial year are mandatory.
\nService Tax
\nError Code 12 Report
\nAfter EDW Login the following screen will be displayed:
\nThe EDW Procedure to generate the following reports:
\nPublic Folders – EDW SmartView – CBEC's Data Warehouse – Mozilla Firefox
\nFile Edit View History Bookmarks Tools Help
\nhttp:\/\/dw.cbec.gov.in:81\/cognos\/cgi-bin\/cognos.cgi?b_action=xts.run&m=portal%2fcc.xts&m_path=%2fcontent&gohome=
\n\u00e2\u0153\u00b0
\nMost Visited
\nGetting Started Latest Headlines\u00e2\u2013\u00be
\nEDW SmartView-CBEC's Data Warehouse<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nFile Edit View History Bookmarks Tools Help
\n\u00e2\u0153\u201c http:\/\/dw.cbec.gov.in:81\/cognos\/cgi-bin\/cognos.cgi?b_action=xts.run&m=portal\/cc.xts&m_folder=13CFAD60FCC074374A3C
\nMost Visited\u00e2\u2013\u00be Getting Started
\nLatest Headlines\u00e2\u2013\u00be
\nEDW SmartView – CBEC's Data Warehouse
\nPublic Folders
\nMy Folders
\nPublic Folders > Central Excise and Service Tax Reports
\nName
\nCentral Excise
\nService Tax
\nData Availability Status
\nHaseena R Log Off
\nThen, select the Service Tax option, the following reports will be displayed:
\nG Google
\nLaunch
\nEntries:
\nModified
\nActions
\nFebruary 16, 2016 8:27:09 PM
\nMore…
\nFebruary 17, 2016 9:10:39 AM
\nMore…
\nST Error Code wise Report (Assessee\/Period\/Location wise)
\nPublic Folders \u00c2\u00b7 EDW SmartView – CBEC's Data Warehouse – Mozilla Firefox
\nFile Edit View History Bookmarks Tools Help
\nMost Visited\u00e2\u2013\u00be
\nhttp:\/\/dw.cbec.gov.in:81\/cognos\/cgi-bin\/cognos.cgi?b_action-xts.run&m=portal\/cc.xts&m_folder=i6E84569B05454287803F
\nGetting Started Lates<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nPublic Folders – EDW SmartView – CBEC's Data Warehouse – Mozilla Firefox
\nFile Edit View History Bookmarks Tools Help
\nhttp:\/\/dw.cbec.gov.in:81\/cognos\/cgi-bin\/cognos.cgi?b_action-xts.run&m=portal\/cc.xts&m_folder=i6E84569B05454287803F
\nMost Visited Getting Started Latest Headlines\u00e2\u2013\u00be
\nEDW SmartView-CBEC's Data Warehouse
\nPublic Folders
\nMy Folders
\nData Availability Status
\nPublic Folders > Central Excise and Service Tax Reports > Service Tax
\nName\u00e2\u0153\u00b0
\nST Error Code wise Report (Assessee\/Period\/Location wise)
\nST: Assessee Profiling Report
\nST:Short Paid – As per amount entered by the Assessee
\nHaseena R Log Off
\nHaseena R Log Off
\nG Google
\nLaunch\u00e2\u2013\u00bc
\nFOU
\nex 20
\nEntries: 16
\nModified
\nActions
\nJanuary 18, 2017 9:44:26 AM
\nDecember 9, 2016 6:41:28 PM
\nJanuary 5, 2017 11:29:21 AM
\nMore…
\nMore…
\nMore…
\nSelect the option, ST Error Code wise Report, the following screen will be displayed:
\nGoogle
\nLaunch\u00e2\u2013\u00be
\nModified
\nEntries: 1
\n-15
\nActions
\nNovember 6,<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nOct-Mar
\nSelect all Deselect all
\n02 Short paid Education Cess
\n03-Short paid SHE (Sec and Higher Education) Cess
\n06 Non-ISD
\n07 ISD
\n04 Non-ISD Mismatch in carried forward balance of Service Tax Cenvat Credit
\n05 Non-ISD Mismatch in carried forward balance of Education Cess Cenvat Credit
\nMismatch in carried forward balance of SHE Cess Cenvat Credit
\nMismatch in carried forward balance of Service Tax Cenvat Credit
\n08 ISD Mismatch in carried forward balance of Education Cess Cenvat Credit
\n09 ISD Mismatch in carried forward balance of SHE Cess Cenvat Credit
\n10- Exemption notification wrongly availed
\n11 Abatement notification wrongly availed
\n12- Incorrect challan used for payment
\nSelect Zone:
\nMUMBAI ST
\nSelect Commissionerate:
\ncom
\nSelect Division:
\nSelect Range:
\ndiv
\nSHOW
\nCANCEL
\nSelect all Deselect all
\nO
\nAbout
\nAdd this report\u00e2\u2013\u00bc
\nSelect the options Financial Year, Retrun Period, SRC Error Code 12 & Zone then, press Show option the following report shows SR<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nRANGE-I
\nSI0101 AAACA0978QSD001
\nAanchal Apparels Private Ltd
\n3
\nIII MUMBAI
\n2
\n20142015 MUMBAI ST
\n4
\nSERVICE TAX COMMISSIONERATE SERVICE TAX DIVISION-I
\nIII MUMBAI
\nRANGE-I
\nSI0101
\nAAACA3640HST001
\nAARVI ENCON PVT LTD
\n20141001 05102470404201550872
\n20141001 02003880601201501863
\n3
\n20142015 MUMBAI ST
\nSERVICE TAX COMMISSIONERATE-
\nSERVICE TAX DIVISION-I
\nRANGE-I
\nSI0101 AAACA3640HST001
\nAARVI ENCON PVT LTD
\n20141001 02003881704201500017
\n5
\nIII MUMBAI
\n4
\n20142015 MUMBAI ST
\n6
\nSERVICE TAX COMMISSIONERATE SERVICE TAX DIVISION-I
\nIII MUMBAI
\nRANGE-I
\nSI0101
\nAAACA8898DSD002
\nABM ARCHITECTS PRIVATE LTD
\n20141001 63602190502201533717
\n5
\n20142015 MUMBAI ST
\nSERVICE TAX COMMISSIONERATE-
\nSERVICE TAX DIVISION-I
\nRANGE-I
\nSI0101
\nAAACA8898DSD002
\nABM ARCHITECTS PRIVATE LTD
\n20141001 63602190502201533878
\n7
\nIII MUMBAI
\n6
\n20142015 MUMBAI ST
\nSERVICE TAX COMMISSIONERATE- SERVICE TAX DIVISION-I
\nRANGE-I
\nSI0101 AAACA8898DSD002 ABM ARCHITECTS PRIVATE LTD
\n20141001 <\/p>\n
For full text:-Visit the Source <\/a><\/p>\n