Every Service Provider or Service Receiver who has registered with CBEC and has been given a service tax number has to mandatorily furnish Service tax return at the end of every six months starting from 1st April of financial year.
It does not matter whether the assesse has provided any taxable services during the 6 months period or not. He has to mandatorily furnish Service tax return to the department even if zero services provided.
The due date for the Service Tax Return is as follows:-
1. For April to September – 25 th October 
2. For October to March – 25th April
One must know that above mentioned dates are only for return filing. Amount of service tax must be deposited to government on Monthly or quarterly basis as may be applicable to any particular case.
Which Form is to be used to file Service tax return?
The service tax return is to be filed with the department in FORM ST-3 or in FORM ST-3A as may be applicable to any particular case.
What information needs to be furnished in Service tax return on primary basis?
The following information needs to be furnished in each of the service tax return.
1. Value of Service Tax Paid or payable during the period.
2. Amount of Taxable Services received
3. Amount of Taxable services invoiced to the service receiver.
Whether E-Filing of Return is mandatory?
Yes. With effect from 01.10.2011 service tax returns has to be mandatorily E- Filed to the department. For this purpose department has issued Microsoft Excel utility on time to time basis. One can download the same by clicking here.
Where can I find the Excel Utility to prepare my Service Tax Return?
The same can be found at the official government’s ACES website. The direct link to Download Excel Utility is here.
What if I wrongly furnished incorrect information in Service tax return?
If by accident assesse has furnished wrong details in the return he has a fair chance to revise the same within 90 days from the date of furnishing original return.
What are the consequences of late filing of service tax return?
The following are the late fees applicable in case service tax return is filed after the above mentioned due dates.
1. Late for upto 15 days
Rs. 500
2. Above 15 days but upto 30 days   
Rs 1000
3. Late for more than 30 days  
Rs 1000 plus Rs 100 per   day beyond 30 days
Maximum late fee is Rs 20000

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