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.
Service Tax Payment
Sales details for
Output Service Tax
Purchase/ Expenses details for
Input Service Tax
Login detail for
Service Tax Portal
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.