Service Tax Return
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Login into ACES by entering the user?id and password
Fill ST?3
prepare the ST?3 Return After filling the Service Tax return correctly and save it and verify it.
Filling
A return will be considered as filed only when its status is shown as ‘FILED’ which should be appeared on or before the last due date of 25th April/25th October, as the case may be, for treating the return ‘filed on time’.
Confirmation
Confirmation will appear for successful submission of ST?3 Return displaying the Unique No. for such Return. Return after submission can be revised once in 90 days .
Documents Required for Service Tax Return
Process Involved
Step 1
Documents
Step 2
Data processing and Tax Analysis
Step 3
Tax Payment
Step 4
Return Preparation
Step 5
Return Upload
Step 6
Acknowledgement
FAQ'S
- Whether a service provider can make payment of service tax and file returns before the grant of registration by the proper officer?
- Yes. A service provider can pay service tax and file returns immediately after applying for registration.
- Would services provided in India for the foreign client be liable for payment of Service tax?
- Yes, the service tax is payable on all taxable services rendered in India, whether to an Indian or foreign client
- How to file Service Tax Returns on what interval and with whom?
- The Service Tax assessees are required to file a half yearly return in Form ST-3 or ST-3A as applicable in duplicate, to the Superintendent, Central Excise, dealing with Service Tax work. The return is to be filed within 25 days from the last day of the half year it relates to and should be accompanied by copies of all TR-6 Challans issued in the relevant period. Thus, returns for half year ending 30thSeptember and 31st March are required to be filed by 25th October and 25th April, respectively
- What is to be done when no services are provided for in a half-year?
- If no service have been provided during a half year no Service Tax payable; the assessee may file a Nil Return within the prescribed time limit.
- Whether a single return is sufficient when an assessee provides more than one service or separate return is to be filed for each service?
- A single return would suffice. However, details in each of the column in Service Tax the Forms ST-3 has to be furnished separately for each of the taxable service rendered by the assessee.
- What is the procedure for e-filing?
- Those assesses who have 15 digit Service Tax Payer Code allotted to them, should file an application to their jurisdictional AC/DC as laid out in Trade Notice insured in this regard. They should mention a trusted e-mail address in their application, so that the department can send them their username and password to help them file their return. They should long on to the Service Tax E-filing Home page using the Internet. On entering their STP code, user word and password in the place provided on the Home page they will be permitted access to the E filing facility. They should then follow the instructions given therein..
