Some Service Tax returns gets rejected after uploading of the XML file for the ST3 return, mainly due to the following reasons:-

1.  Incorrect selection of return type – whether it is ?Original? or ?Revised? return.

2.  When the Financial Year and the Period of Return are different in the XML file and in the upload screen.

3.  Incorrect Registration Number.

4.  Incorrect LTU details given in Sl. No.A6 of the ST3 return.

5.  Wrong selection of Constitution in Sl.No.A8 of the ST3 return.

6.  Incorrect Category ? Service Provider / Receiver / Input Service Distributor for which return filed.

7.  Incorrect Rates of Tax / EDU Cess / SHE Cess.

8.  Higher amount entered in Challan Details Section as against the actual amount deposited.

9.  Technical Error – Use of special characters in the return, error at the time of generation of XML file etc.

10.  Uploading of multiple XML files without getting confirmation about the previously uploaded XML for the same return period.

11. Filing of return before issue of Registration.

12. Filing of return for the future period

13. Mismatch in the data between the upload screen and the XML file for the fields like Return period (Financial Year and  half year return period) / RC No. / LTU Details / Category of Registrant / Constitution of Assessee.

For a successful filing of the return, please avoid the above listed errors in the return.

Please go through the FAQs, provided under ACES website before filing the return for guidance.

In case of any difficulty in accessing the ACES Application or in filing Returns, please contact the ACES Service Desk either by sending e-mail to or by calling up the National Toll-free number 1800 425 4251.

The ACES Service Desk functions on working days from Monday to Friday between 9 AM and 7 PM and on Saturdays between 9 AM to 2.30 PM.

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  1. sudhir deshmukh says:

    A is main contractor in odisha state he is subcontract to B In maharashtra state B has as it subcontract to C in odisha state what is the purchases & sales transaction in B Subcontractors books

    1. Rahul Jain says:

      In ST-3 Return (GTA Service Receiver) in the column of Gross Turnover amount should be Gross amount or can be entered directly abatement amount i.e 30% ?

    1. SRIKANTH S says:

      No. However few of my friends (Who are working in the field of Accounts, Audit, Taxation & Statutory Compliance) told me that in some the offices of Service Tax & Central Excise the officers are insisting the physical filing of the return also though electronic return is filed. The very purpose e-filing is to ease the process of return filing and makes the process convenient to the Tax payer.

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October 2020