Filing of Service Tax Return

March 2, 2015

Returns that a service tax assessee has to file:

Service Tax Return (ST-3 Return)For all the registered assessee, including Input Service Distributors.

Procedure for e-filing:

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.

Due dates to file return:

Service Tax Return (ST-3) is required to be filed twice in a financial year – half yearly.
Return for half year ending 30th September and 31st March are required to be filed by 25th October and 25th April, respectively.

For input service distributor return for half year ending 30th September and 31st March are required to be filed by 31th October and 30th April, respectively.

If a person fails to furnish the ST-3 Return within the due date [25th October and 25th April every year] he shall be liable to penalty which may extend to an amount not exceeding one thousand rupees (Section 77 of the Act)

Mandatory Penalty for Late filing of Service Tax Return under Rule 7C of Service Tax Rules, 1994 as below;

STT