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Service Tax Return (ST-3) - Viewing, Revising and Late Filing

Service Tax Returns (ST 3) for the period July -Sept, 2012, e-filed in ACES, can now be viewed by the Assesses under ‘View Original ST3′ à ‘View ST3′ options under the RET module of ACES with a facility to revise it, if required.

Filing of Revised ST-3:

In terms of 7B of the Service Tax Rules, 1994 (“the STR”), an assessee may submit a revised return, in Form ST-3, in triplicate, to correct a mistake or omission, within a period of ninety days from the date of submission of the return under Rule 7 of the STR.

Explanation.- Where an assessee submits a revised return, the ‘relevant date’ for the purpose of recovery of service tax, if any, under section 73 of the Act shall be the date of submission of such revised return.

Penalty for late filing of Original ST -3:

In case there is delay in filing Original ST-3 then in terms of Rule 7C of the STR, penalty for delay In Filing of Original ST -3 is as follows:

Delay in days


Up to 15 days

Rs. 500/-

16 to 30 days

Rs. 1,000/-

More than 30 days

Rs. 1,000/- + Rs. 100/- for each day of delay beyond 30 days

Note: However, total amount of Penalty under this Rule shall not exceed Rs. 20,000/- as per Section 70 of the Finance Act, 1994.

Bimal Jain

FCA, ACS, LLB, B.Com (Hons)  


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