Under Service Tax Act

  • Every assessee is required to submit a half yearly return in form S.T-3 or S.T.3A (in triplicate) along with proof of payment of tax. For the purpose of filing returns, half year is counted from April to September and October to March. In case the assessee has opted for provisional payment of service tax, he is required to file the service tax return in form S.T.3A.

         (Rule 7(1) of Service Tax Rules, 1994)

  • An assessee may submit a revised return, in Form ST-3, in triplicate, to correct a mistake or omission, within a period of ninety days from the date of submission of the return under rule 7. (Rule 7B of Service Tax Rules, 1994)
  •  The half yearly return is required to be filed by the 25th of the month following a particular half year.

         (Rule 7(2) of Service Tax Rules, 1994)

  • The department has extended the facility of filing the returns on-line (e-filing of returns). This facility is available for all the categories of service providers. However, in respect of assesses who have paid total service tax of rupees ten lakh or more including the amount paid by utilization of CENVAT credit, in the preceding financial year, electronic filing of return is mandatory. The procedure for e-filing the return is as follows-
  1. File of an application to the jurisdictional Asst. /Deputy Commissioner of Service Tax, specifying –
    - 15-digit PAN based registration number (STP Code)
    - Valid e-mail address – so that the Department can send them their User ID and password to help them file their Return.
  2. Log on to the Service Tax e-filing home page by typing the address http://servicetaxefiling.nic.in in the address bar of the browser.
  3. Upon entering the Service Tax code, user ID and password, you will be permitted to access the e-filing facility.
  4. Follow the instructions given therein for filing the Returns electronically.