Service Tax Return Filing – (ST3)

Service Tax Return Filing – (ST3)

Service Tax Return Filing, GST filing, GST registration

Due Date extended to November 14, 2014

Every Assessee who has registered for Service Tax and has been assigned a Service Tax Registration No. is required to file a Service Tax Return on a half yearly.

Irrespective of whether the Assessee has provided taxable services in the period or not, he is required to file his Service Tax Return on a half yearly basis before the due dates as mentioned below:

  • April 2014 to September 2014: Extended to November 14, 2014
  • October 2014 to March 2015: April 25, 2015

In view of the recent Natural calamities in certain parts of the country, in exercise of the powers conferred by sub-rule (4) of rule 7 of the Service Tax Rules, 1994, the Central Board of Excise & Customs vide OrderNo 02/2014-Service Tax dated 24th October, 2014 has extended the date of submission of the Form ST-3 for the period from 1st April 2014 to 30th September 2014, from 25th October, 2014 to 14th November, 2014. For details please see OrderNo 02/2014-Service Tax dated 24th October, 2014.

Click Here to Download the Official Notice Issued by CBEC

Few Important Points to be noted:

1. Although the reorganization of formations under CBEC took effect from 15th October 2014, to avoid inconvenience to the existing Central Excise and Service Tax assessees, they will continue to be mapped in ACES to the existing location codes (Commissionerate, Division and Range).

2. Applicants for new registration can also apply to the existing formations

3. After migration of the assessees to the new formations, information will be sent to the assessees via email informing them of their new locations

4. Facility will also be provided in ACES for assessees to ascertain their new location codes, on their own, without visiting the Range offices, through “know you location code” on ACES website and filling of the registration number

5. Service Tax Return Filing – (ST3) for the period April,14 – September,14 is now available for e-filing by the assesses in both offline and online version. The last date of filing the ST-3 return for the said period is November 14, 2014

6. However, to avoid congestion and inconvenience in the last minute, all assesses who wish to file their ST-3 for the said period are advised to start e-filing the returns immediately and not to wait till the last date

By Pravin Sawant