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E-Filing of Service Tax

Returns a service tax assessee has to file: 

ST-3 Return – For all the registered assessee, including Input Service Distributors.

Procedure for e-filing:

  • File of an application to the jurisdictional Asst./Deputy Commissioner of Service Tax, specifying –
  • 15-digit PAN based registration number (STP Code)
  • Valid e-mail address - so that the Department can send them their User ID and password to help them file their Return.
  • Log on to the Service Tax e-filing home page by typing the address in the address bar of the browser.
  • Upon entering the Service Tax code, user ID and password, you will be permitted to access the e-filing facility.
Follow the instructions given therein for filing the Returns electronically:

Due dates to file return:

ST-3 Return is required to be filed twice in a financial year – half yearly.
Return for half year ending 30th September and 31st March are required to be filed by 25th October and 25th April, respectively.

If a person fails to furnish the ST-3 Return within the due date [25th October and 25th April every year] he shall be liable to penalty which may extend to an amount not exceeding one thousand rupees (Section 77 of the Act)