Scheme for submission of returns through Service Tax Return Preparers [Section 71]: Section 71 provides for the scheme for submission of returns through Service Tax Returns Preparers. A Service Tax Return Preparer […]
Service Tax - 6. page
E-filing of returns
E-filing of returns : E-filing of returns is mandatory for the assessees. Every assessee has to submit half-yearly service tax return electronically, irrespective of the amount of service tax paid by him […]
First return
First return: Every assessee shall furnish to the Superintendent of Central Excise, at the time of filing of return for the first time, a list in duplicate, of- (i) all the […]
Nil return
Nil return: Even if no service has been provided during a half year and no service tax is payable; the assessee has to file a Nil return within the prescribed time […]
Single return for multiple service providers
Single return for multiple service providers : For an assesee who provides more than one taxable service, only a single return will be sufficient. However, the details in each of the columns […]
Return by input service provider
Return by input service provider: The input service distributor, shall furnish a half yearly return in Form ST-3 giving details of credit received and distributed during the said half year to the […]
Contents of the return
Contents of the return: General details, like financial year, half year period (April – September or October-March), name of the assessee, registration number of the premises for which return is being filed, […]
Revised return [Rule 7B]
Revised return [Rule 7B]: An assessee can submit a revised return, in Form ST-3, in triplicate, to correct a mistake or omission, within a period of 90 days from the date […]
Delayed return
Delayed return : A delayed return can also be furnished by paying the prescribed late fee. Section 70(1) inter alia provides for filing of periodical return after the due date with […]
Due dates for filing of service tax returns
Due dates for filing of service tax returns : The service tax return, in Form ST-3 should be filed on half yearly basis by the 25th of the month following the […]