A person who has a service tax registration must file the service tax return on half yearly basis. Irrespective of whether the assessee has provided taxable services or not, he is required to file the service tax return on half yearly basis if he obtain the service tax number. The service tax return will be filled in Form ST-3.

DUE DATES FOR FILLING OF SERVICE TAX RETURNS

From April to September - Return Due Date is 25th of October

From October to March – Return Due date is 25th of April

LATE FEE

 If the Service Tax Return is not filed before the due date of filing of Service Tax Return, Late Fee shall be liable to be paid as follows

Delay in Filing of Return after Due Date Late Fees First 15 days Rs. 500

15- 30 days Rs. 1000

More than 30 days Rs. 1000 + Rs. 100 per day beyond 30 days

The Maximum Late Fee payable is Rs. 20,000

REVISED SERVICE TAX RETURN 

An assessee may file a service tax revised return in case of error in triplicate in Form ST 3 to Correct the mistake or omission, within a period of 90 days from the date of submission of the original Return under Rule 7.

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