Rs 100 per day for non or late filing of service tax returns

Service tax is an indirect tax levied on the services provided by a service provider in India. Service tax is paid by the end consumer of the service and the service provider is responsible for collection of remittance from the recipient of the taxable service.

download (9)

Every person liable to pay service tax shall himself assess the tax due on the services provided by him. Along with this, assessee needs to furnish service tax return to the Superintendent of the Central Excise in the prescribed form.


The person who is liable to pay service tax has to submit half yearly return for the period 1st April to 30th September and 1st October to 31st March of the Financial Year in Form ST-3 within 25 days of the end of half year.


Due date for half year ST return for FY 15-16 is 25th April, 2016. The due date is fast approaching so you should file the return well in time to avoid late fees and penalty. Rs 100 per day for non or late filing of service tax returns.


Service tax registration is mandatory for every person or business that has provided a taxable service of value exceeding Rs.9 lakhs in the previous financial year.


Assessee providing more than one taxable services: Only one return needs to be filed. However, data of each taxable service shall be shown separately.


If no turnover during the period: NIL return shall be filed as long as registration certificate is valid.


Annual Return:

In addition to Return ST-3, the assessee shall be required to file Annual Return for the financial year to which the return relates. Such annual return shall be filed by 30th November of the succeeding financial year.


Revised Return:

Revised Service Tax (ST-3) return can be filed within a period of 90 days from the date of filing the original return.


Late fee:

First 15 days- Rs.500

15-30days- Rs. 1000

More than 30days- Rs. 1000 + Rs. 100/ day beyond 30 days


The maximum late fee payable is Rs. 20000.


So, to avoid the late fees, all returns shall be filed within due date.

For filing of service tax return and related work, visit




Leave a Reply

Your email address will not be published.