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ST-3 Return

When service tax return has to be file by a proprietorship assessee?

Assessee has to file half yearly return i.e. April-Sept. 25th of the Oct; and Oct - March by 25th of April.

If service provider provides more than one service does he need to file service tax return (ST 3) separately?

No, legally he has to file only one ST-3, for more than one taxable service but he has to fill separate columns for each service.

A company has different branches and provides taxable service from each branch. Should it file single ST-3 for all or separate for each branch?

If company has centralised registration then it has to file one ST-3 (in triplicate) but if each branch has separate legal entity that is separate service tax registration no., then it has to file separate ST-3for each branch or premises.

Can a STRP quote his/her name and Id in ST-3?

Yes. If STRP is going to file the ST-3 return for the period. April Sept-2009 and Oct-March 2009, then there is column for his/ her name and identification no. in ST-3.

Can online service tax return (ST-3) be filed?

Online filing service tax return is not mandatory but if the assessee has been allotted user id and password from the department, then he can file online ST-3 return.

What is fee for service tax registration and what will be made of payment?

There is no fee for service tax registration, hence, no mode of payment.

Is there any penalty for non registration or late registration of service tax?

Yes, penalty may be imposed for delayed registration non-registration up to Rs. 5000/-.

Service tax payment liability is also on TDS amount which are deducted by service receivers?

Yes, gross amount or assessable value is inclusive of TDS amount which has been deducted by service receivers.

What should one do for allotment of Id and password?

An assessee who has STC, may put up an application to the AC or DC for allotment of Id and password by simple application with valid email Id.

When assessee can apply for registration or file ST-1?

An assessee should apply for registration or file ST-1.

(a) When he is liable to pay service tax in reverse charge method or,

(b) When he is service provider and exceeds the gross amount of service tax more than threshold limit in any preceding year or in current year, he has received the gross amount of more than threshold limit of Rs. 9,00,000/-.

Is the email Id is compulsory to file the form ST-3?


Should GAR-7 challan be attached with return ST-3

Original copy of GAR 7 should be retained by assessee and a photo copy of GAR - 7 should be attached with the return ST-3.

A person collected the service tax at rate of 12 per cent instead of 10 per cent (including of 2 per cent EC and 1 per cent SHEC)? What would be the treatment regarding service tax provisions?

If possible then assessee should issue credit note and refund the excess service tax amount (Including EC and SHEC) to the service receiver. But if it is not possible to issue a credit note then the same amount should be deposited with the government account on due date and also such amount should also be declared in ST-3 return in 12 percent column with a suitable note.