return Filing - Last Date

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Akhil Agrawal (Querist)
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22 December 2010 What is the last date of the filing of the ST return electronically. & what is the last date for filing the ack copy thereof manually. Quote the relevant rule no. please.

RAMESH KUMAR VERMA

RAMESH KUMAR VERMA (Expert)
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22 December 2010 In case of Individuals, Proprietary Firms & Partnership Firms Quarterly as mentioned
below -
( i ) For Q.E. 30th June (ii ) For Q.E. 30th Sept. ( iii ) For Q.E. 31St Dec. ( iv ) For Q.E. 31st March

Due Dates:-
- by 5th July, - by 5th Oct, - by 5th Jan. - by 31st March Others
(e.g. Companies, Societies, Trusts etc.)
Monthly
By 5th of the month immediately following the month in which payments are received towards the value of taxable services. However, in case of March, the payment should be made by 31st March.
2. Electronic Payments through Internet:
In case of Individuals, Proprietary Firms &Partnership Firms
Quarterly as mentioned below -
( i ) For Q.E. 30th June, (ii ) For Q.E. 30th Sept. ( iii ) For Q.E. 31St Dec. ( iv ) For Q.E. 31st March
Due dates:-
- by 6th July, - by 6th Oct - by 6th Jan. - by 31st March
- Others (e.g. Companies,Societies, Trusts etc.)

By 6th of the month immediately following the month in which payments are received towards the value of taxable services. However, in case of March, the payment should be made by 31st March.

please noted :-

E-payment is mandatory for assesses who have paid service tax of Rs.10 lakhs or more including the amount paid by utilization of CENVAT credit, in the preceding financial year.(Refer Rule 6(2) of Service Tax Rules,1994). However, there is no bar for other assessees to pay their tax electronically. In other words, other assessees may also pay their service tax through e-payment, if they choose to do so.

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CA Sanat Pyne

CA Sanat Pyne (Expert)
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22 December 2010 Well explained by Rameshji.

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Akhil Agrawal

Akhil Agrawal (Querist)
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22 December 2010 Thanks but i asked for the filing of the return & not deposit of the TAX

RAMESH KUMAR VERMA

RAMESH KUMAR VERMA (Expert)
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23 December 2010 the service tax return is required to be filed under section 70 of the act read with rule 7 of the rules, by 'any person liable to pay the service tax'. this return is required to be filed on a half yearly basis, in form st-3. for the periods from April to September and October to march, it must be filed by the 25th October and the 25th April respectively. further, ‘input service distributor’ is also required to file this return. persons who are not liable to pay service tax (because of an exemption including turnover based exemption), are not required to file st-3 return.

the service tax return can be filed electronically after logging into the website www.servicetaxefiling.com. for this purpose, the assessee shall obtain user-id and log-in password from the department. a simple application may be made to the jurisdictional central excise officer, giving details of stc no., and an ‘e-mail id’. the department would communicate the ‘user id’, and ‘password’ along with technical details required for accessing the relevant site and the procedure for making entries and other guidance as may be necessary to the taxpayer by e-mail. while filing the return electronically, the service taxpayer must file details as contained in form st-3 and that of duty paying challans. on submission of the completed return, a key number and an acknowledgement would be generated by the system along with a copy of form st-3 and challan, which could be printed by the service taxpayer for his records.