Service Tax Returns In India

The filing of returns are provided for in Sections 70 and 71 A of the Finance At 1994 and the manner for filing such returns is set our in the Service Tax Rules, 1994. The Service Tax assessees are required to file a half yearly return in Form ST-3 or ST-3A, in triplicate, to the Superintendent, Central Excise, dealing with Service Tax work. The return is to be filed within 25 days from the last day of the half-year it relates to and should be accompanied by copies of all T.R.6 challans issued in the relevant period. Thus, the returns for half year ending 30th September and 31st March are required to be filed by 25th October and 25th April, respectively. Further, assessees filing the return for the first time should also furnish to the Department the list of all the accounts maintained by them, relating to the Service Tax. no services have been provided during a half year and no Service Tax is payable; the assessee may file a Nil Return within prescribed time limit.

E filing is a facility for the electronic filing of Service Tax returns by the assessee from his office, residence or any other place of choice, through the Internet, by using a computer. Introduced in 2003 with respect to only 10 services, the scope of the same was enlarged to facilitate the filing of e- returns for all taxable services (vide circular no. 71/1/2004-ST dated January 2, 2004). It is to be kept in mind that e-filing of returns is purely optional and the manual filing has not been dispensed with. Those assessees have 15 digit Service Tax Payer Code allotted to them, should file an application to their jurisdictional AC/DC as laid out in Trade Notice issued in this regard. They should mention a trusted e-mail address in their application, so that the department can send them their userword and password to help them file their return. They should log on to the Service Tax E-filing Home Page using the Internet. On entering their STP Code, user word and password in the place provided on the Home Page they will be permitted access to the E filing facility. They should then follow the instructions given therein.

An assessee failing to file half-yearly returns or failing to file them on time could be penalised from Rs.100 to Rs.200/- for every week or part thereof, during the period for which the failure continued.

Filing of single return has been clarified by Circular No. 72/2/2004-ST dated January 2, 2004. However, details in each of the column in Service tax the Forms ST-3 has to be furnished separately for each of the taxable service rendered by the assessee.

No specific records have been prescribed to be maintained by a service Tax assessee. The records, including computerised data if any, being maintained by an assessee as required under any other laws in force (eg. Income tax, Sales tax) is acceptable to the Central Excise Department for the purpose of Service Tax.