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Frequently asked question on Service Tax Return

Today we discuss Frequently asked question on Service Tax Return,  Every Assessee (Individual, Proprietor, Partnership Firm, Limited Liability Partnership Company) registered under service tax whether voluntarily or compulsory has to file the service tax return on a half-yearly basis. In this blog we will discuss the Due date of service tax return, Procedure to fill the service tax return, penalty for not filing the service tax return in due date.

 Due Date for service tax return

Period Service Tax Return Due Date
Oct 13-Mar 14 25th April 2014
April 14-Sept 14 25th Oct 2014

Revised Return in Service Tax

In case of any error in original return (ST-3) Assessee can file the revised return within 90 days of filing the original returns.

Penalty for non filing of Service tax return 

If the Service Tax Return is not filed before the due date of filing of Service Tax Return; penalty shall be as follows

Delay in Filing of Return after Due Date Penalty
First 15 days Rs. 500
15-30 days Rs. 1000
More than 30 days Rs. 1000 + Rs. 100 per day beyond 30 days

 Maximum Penalty under service tax return-

The Maximum penalty will be Rs. 20,000.

Procedure to file the service tax return

Service tax return is filed online, an assessee can not filed the service tax return offline, Find below the procedure to file the  service tax return online.

A)   Go on ACES.GOV.IN; Fill the User ID and Password as given by the department at the time of registration.

After that Click on Return

After that Click on Fill Complete return

Fill the needed Information

Click on save and submit buttons.

B)    Another way is download the Form ST-3 excel utility

Filed the form and generate XML and

Go on ACES.GOV.IN; Fill the User ID and Password

Upload XML Utility.

Frequently asked question on Service Tax Return

Is it compulsory to file the service tax return if no service provided during the year or no payment received during the year?

Yes, Nil Return has to be filed in that case.

Is Online filing of service tax return is mandatory?

Yes, E-filing of service tax return is mandatory, physical filing of return is not allowed.

Is User Name and Password are required?

Yes, User name and password given by the department at the time of registration is required in filing ST-3 Return. If you have forgot the user id and password you can view our post How to reset the service tax password.

Is Single return for providing more than one service?

Yes, Assessee have to filed single returns if he providing more than one service.

Return for Centralised Registration

If Assesse has more than one premises and registered centrally under service tax, Assesse has to file single return for the premises.

If Assesse has registered different premises for different location he has to file the return for each location.


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