As a trade facilitation measure, the last date of filing Service Tax returns (ST3 & ST3C) for the period October 2016-March 2017 has been extended to 30th April,2017. For details , Please Click here to see Order no.1/2017 dated 25/04/2017.
F.No.137/99/2011-Service Tax Government of India Ministry of Finance Department of Revenue Central Board of Excise & Customs Service Tax Wing
New Delhi, dated the 25th April, 2017
ORDER NO: 1 /2017-Service Tax
In exercise of the powers conferred by sub-rule(4) of rule 7 of the Service Tax Rules, 1994, the Central Board of Excise & Customs hereby extends the date of submission of the Form ST-3 for the period from 1st October 2016 to 31st March 2017, from 25th April, 2017 to 30th April, 2017. The circumstances of a special nature, which have given rise to this extension of time, are as follows:
" Intermittent difficulties have been faced by assessees in accessing the ACES website on 25th April 2017"
Utility for e filing Service Tax Return (ST3) for the period 1st October 2016 to 31st March 2017 is available FOR both Online and Offline modes. The last date of filing the ST3 Return for the said period is 30th April,2017. To avoid congestion and inconvenience in the last minute, all assessees are requested to file their ST3 Return for the said period forthwith and not to wait till the last date. The assessees can file their Return either Online or use the Offline Utility
Please note that all Assessees are required to File service Tax return through E filing mode only . Paper returns can not be filed anymore.
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.
you may download Service tax return Excel utility from link given below
Download Service Tax return 10/2016 to 03/2017 excel software
The status of the XML file of ST-3 return uploaded by the assessee can be ascertained after one business day of uploading the return by accessing 'RET > e-filing > view XML status'.
Revised ST-3 return can be filed within a period of 90 days from the date of filing the original return.
Penalty on Late filing of Service Tax return
If an assessee has not filed his/her return in due period, the financial impact in respect of penalty could be more than the actual tax liability.read the table below[post_ads]
Period of Delay
Penalty/late fee before finance ACT 2011
Penalty/late fee After finance ACT 2011
for delay up to 15 days
for delay beyond 15 days but up to 30 days
for delay beyond 30 days
INR 1,000 + INR 100 per day (from 31st day subject to a maximum amount of Rs 2000.
INR 1,000 + INR 100 per day (from 31st day subject to a maximum amount of Rs 20000.
‘Provided also that where the gross amount of service tax payable is nil, the Central Excise officer may, on being satisfied that there is sufficient reason for not filing the return, reduce or waive the penalty’.
‘Provided also that where the gross amount of service tax payable is nil, the Central Excise officer may, on being satisfied that there is sufficient reason for not filing the return, reduce or waive the penalty’
The last date of filing the ST-3 return for 10-2016 to 03/2017 is 30th April, 2017.