Every person liable to pay service tax shall submit
a half yearly return.
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
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
It is a one time exercise.
Where to file the return and details of
return in Form ST-3 and details of accounts to be filed
before the jurisdictional Superintendent of Central
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
- 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.