E-filing of Service Tax Return

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Querist : Anonymous (Querist)
22 June 2011 What is the Circular regarding E-filing of Nil Service Tax Return???



22 June 2011 The filing of returns are provided for in Sections 70 and 71 A of the Finance At 1994 and the manner for filing such returns is set our in the Service Tax Rules, 1994.

The Service Tax assesses are required to file a half yearly return in Form ST-3 or ST-3A, in triplicate, to the Superintendent, Central Excise, dealing with Service Tax work. The return is to be filed within 25 days from the last day of the half-year it relates to and should be accompanied by copies of all T.R.6 challans issued in the relevant period. Thus, the returns for half year ending 30th September and 31st March are required to be filed by 25th October and 25th April, respectively. Further, assessees filing the return for the first time should also furnish to the Department the list of all the accounts maintained by them, relating to the Service Tax. no services have been provided during a half year and no Service Tax is payable; the assessee may file a Nil Return within prescribed time limit.

FOR FURTHER INFO:-
http://www.servicetaxonline.com/content.php?id=37


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