Every Assessee who has registered for Service Tax and has been assigned a Service Tax Registration No. is required to file a Service Tax Return on a half yearly. Irrespective of whether the Assessee has provided taxable services in the period or not, he is required to file his Service Tax Return on a half yearly basis before the due dates as mentioned below
|Period||Service Tax Return Due Date|
|April 14-Sept 14||Extended to 14th Nov 2014|
|Oct 14-Mar 15||25th April 2015|
The due date for filing Service Tax Return for the period April 14 to Oct 14 has been extended from 25th Oct 2014 to 14th Nov 2014 vide Order No. 02/2014 – Service Tax dated 24th Oct 2014. This due date for filing service tax return has been extended due to natural calamities in certain parts of India.(Download: Official Announcement)
Although the Service Tax Return is filed half-yearly, payment of service tax received by the Service Provider shall be deposited with the Govt. on a monthly/quarterly basis.
- Recommended Read: Due Date for Payment of Service Tax
The Service Tax Return is required to filed in “Form ST-3” or “ST-3A” as the case may be and shall include the following monthwise details
- The Value of Taxable Services Charged/Billed
- The Value of Taxable Services realised
- The Amount of Service Tax Payable/Paid
As per Notification No. 43/2011 – Service Tax dated 25-08-2011, efiling of Service Tax Returns in Form ST-3 has been made mandatory for all assesses from 1st Oct 2011. Earlier physical filing was also permitted but now all asseesees are required to file the Return online on www.aces.gov.in.
The assesse shall register on this website and then file ST-3 return with the username and password allocated to him at the time of online registration. The ST-3 Excel Return filing utility can be downloaded from http://acesdownload.nic.in/
For an Assessee who provides more than one taxable service, only a single service tax return will sufficient. However the details in each of the columns of the Forms ST-3 have to be furnished separately for each of the services rendered by him.
If the Return is being filed for the 1st time, it shall be accompanied by a list of all accounts maintained by the assessee in relation to service tax including memorandum received from his branch offices.
In case of any error or omission in the Return, an assessee shall furnish a Revised Return of service tax within 90 days from the date of submission of the Original Return.
Late fee for Delay in filing Service Tax Return
If the Service Tax Return is not filed before the due date of filing of Service Tax Return, Late Fee shall be liable to be paid as follows
|Delay in Filing of Return after Due Date||Late Fees|
|First 15 days||Rs. 500|
|15-30 days||Rs. 1000|
|More than 30 days||Rs. 1000 + Rs. 100 per day beyond 30 days|
|The Maximum Late Fee payable is Rs. 20,000|