Filing of Service Tax Returns

How to file Service Tax Returns on what interval and with whom?

Team Legistify

The Service Tax assessees are required to file a half yearly return in Form ST-3 or ST-3A as applicable in duplicate, 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 TR-6 Challans issued in the relevant period. Thus, returns for half year ending 30thSeptember and 31st March are required to be filed by 25th October and 25th April, respectively.


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Team Legistify

Service tax return can be filled by two methods electronically:

(1) Online Filing of data in Service Tax Return and submitting it:

i. Assesses has to get registered to ACES (Automation of Central Excise and Service Tax).

ii. He has to fill the “ACES Declaration Form” deposit it with the concerned Range Superintendent. You have to ensure that you fill details correctly of email id as TPIN (Temporary Personal Identification Number) and password will be communicated to this id.

iii.When TPIN and password are received you will have to visit official ACES Government Website and click on service Tax on the page to log in.

iv. Login to the website by providing TPIN and password. When you will log in for 1st time then you have to change password mandatorily. The only password can be changed and not TPIN. Set a new password.
For subsequent login just enter the User id and password as set above. Under the “RET” click on fill option of “fill ST3”.

v. Premises code and address of registered premises of assesses will appear on the page. The code will direct to a hyperlink which will prepare the ST3 return.

vi. File the return and then click on the “save”. This will lead to confirmation page of the return. If you wish to amend the return click on Modify and save the return after making amendments.

vii. Return to department and press “submit” to submit your return. Successful submission of return will provide a confirmation by displaying the unique no. for such return. After submission return can be revised once in 90 days by clicking “revising ST3”.

(2) Offline filling of data using excel utility and then upload it:

i. Visit ACES page and click on “download” and excel utility will be downloaded by clicking “download ST3 Return Excel Utility”.

ii. Use this excel utility to prepare the return and click on “Validate & Submit” to generate XML file. Save the file.

iii. Login into ACES by providing TPIN and password and go to “RET” menu and then in the option of ” E-filing” and then on the “upload File” option.

iv. Save the return by hitting “save” and then to “Submit” to file the return. Upon successful uploading of Return Confirmation will appear but without any unique no.

v. To view the status of Return click on “RET” and then go to the option of ” E-filing” and then click on “View Status”. The status should show “Filed” so as to be considered filed on time if filed on or before the due date.


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Tags: Service Tax

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