Service Tax Returns
is to be submitted half-yearly along with the copies of monthly / quarterly tax paid challans
It is to be submitted within 25 days of the end of each half year i.e. by 25th April (in case half year ending on 31st March) and by 25th October (in case half year ending on 30th September)
(Section 70, Finance Act 1994; Rule 7 Service Tax Rules, 1994.]
E-filing of return
of Service Tax return can be made at least one month in advance before the due date of filing of return.
Return of CENVAT
is to be filed by Output Service Provider who avails CENVAT credit by the end of the month following the particular quarter or half year in Form ST-3.
(Rule 9(9) of the CENVAT Credit Rules, 2004)
Return by Input Service distributor
giving details of credit received and distributed during the said half year by the end of the month following the particular half year in Form ST-3 by 30th April (in case half year ending on 31st March) and by 31st October (in case half year ending on 30th September)
(Rule 9(10), CENVAT Credit Rules, 2004)
Revision of return:
Return of Service Tax or / and Return of CENVAT credit can be revised whenever required in Form ST-3
Service Tax return can be revised - within 90 days from the date of filing of the original return.
CENVAT credit return can be revised - within 60 days from the date of filing of the original return.
In case of E filing, it can be revised only once.
(Rule 7B, Service Tax Rules, 1994; Rule 9(11), CENVAT Credit Rules, 2004)
Memorandum of provisional payment of Service Tax based on provisional assessment along with Form ST-3 be filed half-yearly in Form ST-3A
It is to be prepared on Monthly / Quarterly basis indicating the difference in tax collected and tax paid and submitted along with Form ST-3
(Rule 6(4) and 6(5), Service Tax Rules, 1994)