Forms and Due dates for filing service tax return in India

Service tax returns are to be filled by those assesses who are assigned a service tax registration number in India.

It does not matter whether you have rendered any taxable services during the financial period or not. It’s compulsory that assessee should file their half yearly service tax return as per the act.

service tax return filling due dates and forms

Service tax return filing due dates

Half yearly Service tax return is to be filled by the assessee before the due date. For the period April to September, ST return filing due date is 25th October i.e. before 25th of the next following month. Similarly for the period October to March, due date is 25th April.

Example:

For the financial year 2014-2015 service tax return filing due dates are explained below;

For the period Service tax return filing due date
From April 2014 to September 2014 On or before 25th October 2014
From October 2014 to March 2015 On or before 25th April 2015

Please remember these dates are not service tax payment due dates. Payment due dates are different from the due dates of filing service tax return.

Service tax has to be paid either monthly or quarterly and then return for that has to be submitted before the due dates as discussed above.

Service tax return has to be filled in Form- ST3 or ST3A as the case may be. This forms i.e. ST3 or ST3A has to be filled online at www.aces.gov.in.

You have to login before filing your service tax return. Login ID and passwords would have allotted to you at the time of registration.

In case of any mistake or error or omission in original filled service tax return, assessee can file a revise return within 90 days of filing the original form.

Late Fee for filing service tax return

If service tax return has not been filled before the above mentioned due dates then late fee will be levied on assessee. Here are the details of late fee for filing service tax return after the due dates;

Delay in Number of Days Late Fees
Delay for the first 15 days from due date Rs. 500
Delay for 15 to 30 days from due date Rs. 1000
Delay for more than 30 days from due date Rs. 1000 plus Rs. 100 per day beyond 30 days

One thought on “Forms and Due dates for filing service tax return in India

  1. kshrikkanth

    Sir,
    October to December 2015, I have filed service tax on 05.01.2016, In that I have wrongly mentioned the code number as 440334 instead of 440410. Is it possible for me to file a revised return now before submitting half yearly returns, Please inform me immediately sir. If it is not possible, kindly give me the solution how to rectify the same.

    Reply

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