Service Tax Return Filing: Due Date 25th Oct


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 basis. 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 16- Sept 16 25th Oct 2016
Oct 16-Mar 17 25th April 2017

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.

The Service Tax Return is required to be filed in “Form ST-3” or “ST-3A” as the case may be and shall include the following monthwise details

  1. The Value of Taxable Services Charged/Billed
  2. The Value of Taxable Services realised
  3. 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

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


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

How to file Service Tax Return

Every person/organisation having a Service Tax Registration No. is required to file Service Tax Return on a half yearly basis. Physical forms are not available for filing the Service Tax Returns and Service Tax Return can only be filed online.

A person can either himself file the Service Tax Return online or hire a professional do file the Service Tax Return on his/her behalf. As Service Tax Returns are a bit complicated and are not as simple as filing an income tax return online, therefore most people prefer to file the Service Tax Returns through a professional.

A lot of complicated details are required to be furnished in the service tax return and therefore most people prefer to file the service tax returns through a professional itself. Moreover, with the growth of internet hiring a professional online has become much easier and people have now started filing returns through professionals online itself as it is much more convenient and the professional charges are also much lesser.

Disclaimer: We also help our readers in filing their service tax returns online and thousands of service tax returns are filed through us every year.  In case you are also looking for a professional who can help you file your service tax returns at a very nominal cost – you can get in touch with us through the following link and we’ll help you with service tax return filings.

A Personal Finance enthusiast, Karan is the founder of and loves to discuss about Money related matters.