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As per Section 70 (1)
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 such form and in such manner and at such frequency as may be prescribed
Prescribed Rule
Rule 7 of the Service Tax Rules, 1994 mentions the form, manner and frequency of furnishing the return
Form Name Prescribed
ST3
Frequency
It is to be filed every six months
Exam Questions
Question 19
Mr. M is a service provider and is registered under service tax. He wants to know when and at
what intervals he should file a service tax return. He also wants to know if any specific form
has been prescribed by the Department for the return. You are required to provide the
necessary advice to Mr. M.
Service tax return should be filed on half yearly basis by 25th of the month following the
particular half-year. The due dates on this basis are:
| Half year | Due date |
| 1st April to 30th September | 25th October |
| 1st October to 31st March | 25th April |
If due date of filing the return falls on a public holiday, assessee can file the return on
immediately succeeding working day. Return has to be filed in Form ST-3.
