SERVICE TAX RETURN FILLING
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 http://servicetaxefiling.nic.in 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)
Statutes governing the taxation relating to Service Tax:
The Statutes governing the levy of Service Tax are as follows:
- The Finance Act, 1994 – Chapter V – Section 64 to 96 I. (referred to as ‘Act’ in this book) This chapter extends to the whole of India except the State of Jammu and Kashmir.
- The Finance Act, 2004 Chapter VI – for levy of Education Cess @ 2% on the Service Tax.
- The Service Tax Rules, 1994. (Referred to as ‘Rules’ or STR, 1994 in this book)
- The CENVAT Credit Rules, 2004.
- The Export of Service Rules, 2005
- The Service Tax (Registration of Special categories of persons) Rules, 2005.
- The Taxation of Services (Provided from Outside India and Received in India) Rules, 2006 (with effect from 19th April, 2006) – Notification No. 11/2006-ST dated 19.4.2006.
- The Service Tax (Determination of Value) Rules, 2006 (with effect from 19th April 2006) – Notification No. 12/2006-ST dated 19.4.2006.
- Works Contract (Composition Scheme for Payment of Service Tax) Rules, 2007-
Notification No. 32/2007-Service Tax dated 22nd May, 2007.
- In addition to the above, certain provisions of the Central Excise Act, 1944 are also made applicable for Service Tax matters (Section 83 of the Finance Act, 1994).