By | November 11, 2013


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.

Due dates for filing return

For the period between 1st April to 30th September – 25th of October

For the period between 1st October to 31st march – 25th April

In the case of input service distributor, it has been provided that they shall submit half yearly return within one month from the close of half year i.e. due date will be 31st October and 30th April

Information to be provided in service tax return

  • Amount received towards taxable services
  • Service tax, education cess and SHS cess
  • Amount of abatement and notification No.
  • Service tax paid in along with Challan No.
  • Service tax paid through CENVAT Credit

Some clarifications regarding filing of return

  •   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 memoranda received from his branch offices.
  •   In case of any error or omission in the Return, an assessee shall furnish a Revised Return within 90 days from the date of submission of the Original Return.
  •   As per notification No. 43/2011-ST dated 25/08/2011 that e-filing of service tax return is mandatory for all service tax assessee. And after e-filing of return there is no need to file the hard copy of return to service tax department.

Late fee for Delay in filing Service Tax Return

  • Delay of first 15 days then penalty will be Rs. 500
  • Delay of 15 to 30 days then penalty will be Rs. 1000
  • Delay is more than 30 days then penalty will be Rs 1000+100 Rs. per day beyond 30 days

Subject to maximum penalty can be Rs. 20000/-

If the due date for filing of return is public holiday then assessee can file the return on the next working day and it will not attract any kind of penalty.



by C.A. Deepika Pamecha

Leave a Reply

Your email address will not be published. Required fields are marked *