20 October 2009

Due Dates for Filing Half yearly Return

Due Date for Filing of Half Yearly return
Service Tax return is to be filed for has yearly period from 1st April to 30th September and 1st October to 31st March. The return is to be filed in Form ST-3. Even Input Service Distributor is also required to file Form ST-3.
Table of Due Date for Filing Service Tax Return
Return for half year
Due date for filing original return
Due date for filing revised return
1st April to 30th September
25th October
24th January
1st Oct to 31st March
25th April
24th July
  • Vide Circular No.63/12/2003-ST date 14th October, 2003; where the due date of payment of service tax or due date of filing service-tax return is a public holiday, the service provided may pay tax or file return on next working day immediately following the holiday
  • Return is to be filed in triplicate in Form ST-3.
  • It has to be accompanied with copies of payment of tax in Form TR-6 or GAR-7 for month/quarter covered under the respective half year
  • Filing of return is mandatory even for those assessee's who have not rendered service during the half year and no service tax is payable.
  • Half yearly return can be filed electronically. The procedure for filing electronic return is laid down in Circular no 97/6/2007-ST dated 23-8-2007.
  • Electronic filing of return is optional for all categories.
  • Failure to file return within due date will result in penalty under Rule 7C
  • under Rule 7B an assessee can file revised return to correct andy mistate or omission. Revised return can be filed within 90days from due date of filing original return.

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