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Service tax return

Service Tax (Legacy) 1667 views 7 replies

Dear All,

please let me know about online Filled service tax return require to submit hard copy in service tax department, is this mandatory.

please reply.

 

 

 

Replies (7)

As per the provisions of Rule 7(1) of Service Tax Rules 1994 - Every assessee shall submit a half yearly return in From ‘ST-3’ or ‘ST-
3A’, as the case may be, along with a copy of the Form TR-6, in triplicate for the months covered in the half-yearly return.

As per the provisions of Rule 7(3) of Service Tax Rules 1994 - Every assessee shall submit the half-yearly return electronically.

Since Rule 7(1) requires the the return to be submitted alongwith copy of TR-6 Challans, it appears that filing of hard copy of ST-3 with Challans is mandatory, because even after electronic filing of return has been made mandatory no amendment has been made in Rule 7(1) of Service Tax Rules 1994.

What is last date for submit return in department.

Due date to submit ST 3 with department is 25th of the month following the particular half year. 

However CBEC extends the last date of e-filing of Service Tax Return (ST 3) for the period October, 2012 to March, 2013 from 25th April to 31st August, 2013. 

Yes correct CA vinod.

please let me know what is last date of service tax return for qtr. Oct to dec., 2012.

Dear Ritesh,

No need to submit physically ST3 return to the Department.

pl see below;

 E-filing Benefits to the Assessees

1.      Reduce Physical Interface with the Department

2.      Save Time

3.      Reduce Paper Work

4.      Online Registration and Amendment of Registration Details

5.      Electronic filing of all documents such as applications for registration, returns [On-line and off-line downloadable versions of ER 1,2,3,4,5,6, Dealer Return, and ST3], claims, permissions and intimations; provisional assessment request, export-related documents, refund request

6.      System-generated E-Acknowledgement

7.      Online tracking of the status of selected documents

8.      Online view facility to see selected documents

9.    Internal messaging system on business-related matters

if dept ask's to submit means, send ST3 output and Challans thru e-mail.

 


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