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Service tax returns

According to Rule 7(1) of Service Tax Rules, 1994 every assessee shall submit a half yearly return in Form ST-3 or ST-3A, as the case may be, along with the copy of form TR-6 or GAR-7 (as substituted) in triplicate for the months covered in the half yearly return.

Further, according to Rule 7(2) of Service Tax Rules, 1994 every assessee is required to submit the half yearly return by 25th of the month following the particular half year. “Half Year” means the period between 1st April to 30th September or 1st October to 31st March of the financial year. In other words, the service tax returns are due to be filed by 25th of October and 25th of April for the half year ended 30th September and 31st March respectively.