RETURNS UNDER SERVICE TAX LAW :                                                                                             

As per section 70(1) read with Rule 7  every person liable to pay the service tax shall himself assess the tax due on the services provided by him and shall furnish to the Superintendent of Central Excise ,a return in the prescribed form (ST-3 OR ST-3A in triplicate copies   )on half yearly basis. .So, every assesse registered under service tax provisions should file half yearly returns mandatorily electronically . The due date for STR is 25^th October for the first half year (1^st April to 30^th September )  and 25^th April for the second half year(1^st October to 31^st March).

An assessee can file a revised return within 90 days from the date of submission of original return to correct a mistake ,or omission

Fees for delayed Return Filing :

1. If delay from prescribed date is 15 days – Fees to be paid is Rs. 500
2. If delay from prescribed date is beyond 15 days but not later than 30  days – Fees to be paid is Rs. 1000
3. If delay from  prescribed date is beyond 30  days – Fees to be paid is Rs. 1000 plus Rs.100 for every day from 31^ST Day  till the date of furnishing of return subject to maximum of Rs.20000