Service Tax Return – Compliances

Service providers liable to pay service tax are also liable to file half yearly return. Here are brief explanations of provisions relating to Service tax return filing under the service tax laws:

What are the returns?

Only ST – 3 return has to be filed.

Who has to file?

All service providers liable to pay service tax have to file return. Moreover, Input Service Distributors are also required to file return even if he is not liable to pay service tax.

Due Date

ST- 3 return has to be submitted twice in a financial year i.e., half yearly within 25 days of the end of the half-year.

In other words, return for half year ending 30th September and 31st March are required to be filed by 25th October and 25th April, respectively.

Online or Manual

All Service Tax returns are to be filed online from ACES website.

Details required in Return As ST- 3 return is a summary of transactions made during the 6 months period of return. So, the detail in respect of each month/ Quarter, as the case may be, of the period for which the return is filed, is to be furnished, separately. Here are the few basic details required:

  • General details (name of assessee, STC number, premise code and constitution),
  • Amount of taxable service provided,
  • Amount of service tax paid,
  • Details of challans by which service tax has been paid.

Filing Nil return in case of no turnover Return filing within the due date is mandatory even if it is Nil return or say even if no taxable service provided or received or no payments received during a period (a particular half year). Providing more than one service If an assessee provides more than one taxable service then also a single return is sufficient providing details of each service separately. Revise Return Revised return may be submitted to rectify mistakes or omission, in Form ST-3, within a period of 90 days from the date of submission of the return. will assist you in all Business Maintenance issues including your service tax issues, such as filing of returns , levy of services, taxability and in any other service tax related queries.

3 thoughts on “Service Tax Return – Compliances”

  1. Kindly support me the section or Rule where it is written that even if there is no transaction the filing of STR is mandatory..

  2. sir,
    I did not file service tax return from last 2 years. what is the procedure to file now such return

    1. First you need to registered yourself though Filing of ST-1, then you will get ST-2 i.e Registration Certificate after that you will able to file service Tax return. But, if you have Service Tax Registration Number then you are simply required to LogIn the Service Tax Dept. site i.e., & download ST-3 efiling utilities rar file, then proceed further after mentioning the relative assessment year and quarter file your Service Tax return. Since in your case you will be filing late return, so you would be supposed to pay penalty for this late filing.

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