Service Tax rules and forms

March 2, 2015

Service Tax Rules:

The Service Tax rules states that every person liable for paying the service tax shall make an application, in Form ST-1 for registration within a period of 30 days from the date on which the service tax is levied.

  • Every assessee shall submit the half yearly return in form ST-3, or ST-3A with the copy of G.A.R.7, in triplicate for the months covered in the half yearly return.
  • Every assessee shall submit the half yearly return by the 25th of the month following the particular half-year.
  • A large tax payer, on demand, ma be required to make available the financial, stores and Cenvat credit records in electronic media, such as, CD for the purpose of carrying out any scrutiny and verification, as may be necessary.

Special cases:

  • An assessee may submit a revised return, in Form ST-3, in triplicate, to correct a mistake or omission, within a period of 60 days from the day of submission of the original return.

Service Tax Forms:

The various forms in Service Tax are:

  • Application form for registration under Section 69 of the Finance Act, 1994 (32 of 1994) -> ST1
  • Original / Revised Filing -> ST-3
  • Provisional return of Service Tax -> ST-3A
  • Form of Appeal to collector of central excise -> ST-4
  • Form of Appeal to the Appellate to Tribunal -> ST-5
  • Form of memorandum of Cross objection -> ST-6
  • For Payment Of Service Tax (Challan) (Original) -> Form TR-6/ G.A.R7


Related Topics: ACES Increase in rate of Service Tax Excise and Service Tax Payment 

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