Service Tax
REGISTRATION
Requirement of Registration

Any provider of taxable service whose aggregate value of taxable service in a financial year exceeds

Applicable Form for Registration
Form ST-1
Time Period of Submitting the required form
Within a period of 30 days of exceeding the aggregate value of taxable service of Rs 9 lakh.
Consequences of not submitting the Form
Penalty up to Rs.10,000/-
Certificate of Registration issued in Form
Form ST-2

An input service distributor

Applicable Form for Registration
Form ST-1
Time Period of Submitting the required form
Within a period of 30 days from the commencement of business
Consequences of not submitting the Form
Penalty up to Rs.10,000/-
Certificate of Registration issued in Form
Form ST-2
Change in the Existing Certificate of Registration
Requirement

Any change in the information submitted at the time of registration

Applicable Form for Registration
submit only a self-certified copy of the registration certificate
Time Period of Submitting the required form
within 30 days of such change
Payment of service tax

Individual/ proprietary firm / partnership firm One Person Company(OPC) / HUF

Mode of Payment
GAR-7 challan/ Online
Due Date
6th day of the month immediately following the quarter in which the service is deemed to be provided
Consequences of not making payment
Interest rate of 15% and if Service Tax is collected but not deposited with the Central Government, then the rate would be 24%. (w.e.f. 01.06.2016)

Other cases( e.g. Company)

Mode of Payment
GAR-7 challan/ Online
Due Date
6th day of the month immediately following the calendar month in which the service is deemed to be provided
Consequences of not making payment
Interest rate of 15% and if Service Tax is collected but not deposited with the Central Government, then the rate would be 24%. (w.e.f. 01.06.2016)

For the month of march for all assesses

Mode of Payment
GAR-7 challan/ Online
Due Date
31st March of the calendar year.
Consequences of not making payment
Interest rate of 15% and if Service Tax is collected but not deposited with the Central Government, then the rate would be 24%. (w.e.f. 01.06.2016)
Return of Service Tax

Other than Input Service Provider

Return Form
Form ST-3
Due Date
Half-yearly basis (25th October & 25th April)
Consequences of late filing of return
  • 0-15 days- Rs. 500/-
  • 15-30 days-Rs.1,000/-
  • Above 30days-Rs. 1,000/- plus Rs. 100/- per day But Max. Fees is Rs. 20,000/-

Other than Input Service Provider

Return Form
Form ST-3
Due Date
Half-yearly basis (31st October & 30th April)
Consequences of late filing of return
  • 0-15 days- Rs. 500/-
  • 15-30 days-Rs.1,000/-
  • Above 30days-Rs. 1,000/- plus Rs. 100/- per day But Max. Fees is Rs. 20,000/-

Every assessee (w.e.f. 01.04.2016)

Return Form
Annual Return
Due Date
30th day of November of the succeeding financial year
Consequences of late filing of return
Rs. 100/- per day for the period of delay in filing of the return.

Revised Return

Return Form
Form ST-3
Due Date
Within a period of 90 days from the date of submission of the original return
Consequences of late filing of return
Not Applicable

Provisional Statement

Return Form
Form ST-3A
Due Date
Along with the Return
Consequences of late filing of return
No Data
Appeal
Requirement of Appeal

Aggrieved by a decision/ order passed by the adjudicating authority subordinate to the CCE.

Appeal can be filed by
Any person
Appeal to whom
Commissioner of Central Excise (Appeals)
Applicable Form
Form ST-4
Time Period of Submitting the required form
Within a period of three months from the date of receipt of the order sought to be appealed.

Any order passed by the CCE/CCE(Appeals)

Appeal can be filed by
  • Assessee
  • Department
Appeal to whom
Appellate Tribunal
Applicable Form
  • Form-ST-5
  • Form-ST-7
Time Period of Submitting the required form
Within 3 months from the date on which the order sought to be appealed against is received by the Assessee, the Board, or by the CCE.

Any order passed in appeal by the Appellate Tribunal on a substantial question of law

Appeal can be filed by
Assessee or Department
Appeal to whom
High Court
Applicable Form
No Form specified.
Time Period of Submitting the required form
Within 180 days of the receipt of the order