Filing of Half Yearly Return

Section 70

Every person liable to pay service tax shall submit a half yearly return.

The return shall be furnished in Form – ST3.

For the half year ending 30th September return shall be submitted by 25th October.

For the half year ending 31st March, return shall be submitted by 25th April.

The following documents to be enclosed with the ST-3 return:

- Copy of TR-6 challans
- Copy of Cenvat Credit Register.
- Interest calculation worksheet wherever applicable u/s 75

Return in case of provisional assessment

Where is person is allowed to assessee the service tax provisional he has to file a return in Form ST-3A alongwith a return in Form ST-3 and relevant documents.

Details of the account maintained

While filing the fist return of service tax, every assessee must furnish a list of all accounts maintained by the assessee in relation to service tax, including memoranda received from his branch offices. Rule 5(2)

It is a one time exercise.

Where to file the return and details of account

The return in Form ST-3 and details of accounts to be filed before the jurisdictional Superintendent of Central Excise.

Electronic filing of ST-3 return

With effect from 2-1-2004, the facility of e-filing of ST-3 return has been extended to all the taxable services. Circular No. 71/1/2004 ST dated 2/1/2004

The following steps to be followed to file ST-3 return electronically

- Obtain 15 digit STP code.
- Use STP code on all the TR-6 challans
- An application for permission of e-filing of ST-3 to be filed before A/C or D/c in Annexure I.