service tax return

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Rajeev Kumar (Querist)
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31 December 2009 1. What are the last date's for submission of service tax return in a year ?
2. when the service tax challan is deposited, what is the cahllan No. ?

ANIL JANGID

ANIL JANGID (Expert)
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31 December 2009 The Service Tax Assesses are required to file a half yearly return in Form ST-3 in triplicate, to the Superintendent of Central Excise, dealing with Service Tax work. The return is to be filed within 25 days from the last day of the half year it relates to and should be accompanied by copies of all gar-7 Challans issued in the relevant period.

Half-Year period means (1) 1st April to 30th September and (2) 1st October to 31st March.

Thus, the returns for half year ending 30th September and 31st March are required to be filed on or before 25th October and 25th April.

Further, assesses filing the returns for the first time should also furnish to the department the list of all the accounts maintained by them, relating to Service Tax.

If no Services have been provided during a half year and no Service tax is payable, the assessee may file a â€œNilâ€ return within the prescribed time limit.
Service Tax on the value of taxable service received during any quarter shall be required to be paid by him by the 25th of the month immediately following the said quarters (quarter means the period between 1st January to 31st March, or 1st April to 30th June, or 1st July to 30th September or 1st October to 31st December of a financial year.)