SERVICE TAX RETURN
Every Assessee who has registered for Service Tax and has been assigned a Service Tax Registration number , is required to fill a service tax return on Half yearly basis. Irrespective of Assessee has provided with taxable services in the period or not, he is required to file for service tax return on or before due date as mentioned below:
PERIOD ENDINGSERVICE TAX RETURN DUE DATE
April - September25th October
September - March25th April
Although the service tax return is filed half yearly, payment of service tax received by the Service Provider shall be deposited to the Government on monthly/quaterly basis.
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 details:
1. The Value of Taxable Services charged / billed.
2. The Value of Taxable Services realised.
3. The Amount of Service Tax Payable/Paid.
LATE FEE FOR DELAY IN FILLING SERVICE TAX RETURN
Delay in Filing of Return afer 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
Maximum late Fees payable is Rs. 20000