Manager (Indirect Taxes)
                
                   821 Points
                   Joined January 2011
                
               
			  
			  
             
            
             
	Mr. Sanjeev,
	If the turnover has never crossed the threshold limit, Registration & return is not required. But in case you are already registered with Service Tax Department you are required to file such return. As e-filing of returns has been mandatory, you must login your ID on www.aces.gov.in using your User ID & password. Follow the procedure:
	Move your cursor to 'RET' tab.
	There are two options.
	Either you can file return by downloading utility > filling it offline > validating it > generating XML > uploading XML file.
	or
	Directly file online return - Fill ST3 > Fill > select Premises Code > only fill in basic mandatory details marked with * > all the tables for amount are prefilled with zero, so you need not change any figures > keep clicking next > after the form is completed click save> print the completed form for reference and click submit > reference number will be generated on screen. save it for future reference.