Service Tax Returns

Filing of service tax return is compulsory, even if it may be a nil return, within the prescribed time limit, failing which penal action is attracted. Service tax return is required to be filed twice in a financial year – half yearly. Return for half year ending 30th September and 31st March are required to be filed by 25th October and 25th April, respectively.

Type of Forms Who can use/ Description

ST-3

For all the registered assessee, including Input Service Distributors

ST-3A

The assessee who is making provisional assessment under rule 6(4) of the Service Tax Rules, 1994.

 

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