Service tax is levied by the Central Government. It is a kind of indirect tax because the service providers pay the tax and recovers it from the service receivers who receive or purchase the taxable services not included in the negative list. The person who pays service tax can be either a service provider or a service receiver or any other person who is responsible for providing certain services.

Once Person/Entities registered under service tax they need to file service tax return online, even if they do not generate revenue. Due date for Service Tax return is October 25th (For the Half Year Period April to September) and April 25th (For the Half year Period October to March). Late Payment fees will be imposed if Return is not filed within due date.


Half Yearly Return

Services taxes that are collected by Service Provider, need to be deposited with the government on a monthly or quarterly basis, as the case may be. Service Tax Return, however, is to be filed on a half-yearly basis.

Return Under RCM

Service receivers registered under Reverse Charge Mechanism (RCM) are alse required to file service tax return on half yearly basis.

Timely Compliance

The filing of service tax return on time by Service tax Registrant saves penalties.

Online Filing

It is mandatory for all service tax providers to file their Service tax return online.

Information Required

  • Challans of

    Service Tax Payment

  • Sales details for

    Output Service Tax

  • Purchase/ Expenses details for

    Input Service Tax

  • Login detail for

    Service Tax Portal


  • 6
    ST-3 Retrun
  • 5
    Online Submission
  • 4
    Verification of Return
  • 3
    Preparation of Service tax Return
  • 2
    Verification of Information
  • 1
    Collection of Information

You will get

  • Praparation of Service Tax Return

  • Submission of Service Tax Return

  • Acknowledgement (ST-3 Return)

Every service Tax Registrant needs to file Service Tax Return.

ST-3, or ST-3A is used for Service tax return.

Yes, Online filing of service tax returns is not only easier and time saving, it’s also mandatory.

Late filing fees for not filling of Service Tax Return in Due Date is as under:

For delay up to 15 days from due date – Rs. 500/-

For delay beyond 15 days but up to 30 days – Rs. 1,000/-

For delay beyond 30 days - ? 1,000 + ? 100 per day (from 31st day subject to a maximum amount of ? 20,000/-

Yes, Incorrect service tax Return can be Revised within 90 days from Date of Submission of Original Return.

Yes, Belated Return also can be revised too. 

No, you needn’t to be available in person, Service Tax Return filing process is online. A scanned copy of documents can be sent to us via mail, and we will handle the rest.