Service Tax Return (ST-3) 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 25th October, 2014.
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.
E- filing of Service Tax return is mandatory for every assessee.
Further With effect from 1st October, 2014; every assessee is required to pay service tax electronically through internet banking therefore service tax liability for the month of September, 2014 or quarter ending September, 2014 is required to be paid electronically irrespective of the constitution of assessee and quantum of turnover/service tax.
Here we would also like to mention that relaxation from e-payment may be allowed by the Deputy Commissioner/Asst. Commissioner on case to case basis.
(Notification No. 09/2014-ST)
The assesses can file return either online or use the offline utility by downloading the latest version
(For Filing ST-3 returns for Half Year Oct-Mar 2013 onwards)