Last date for Service Tax Return is 25.04.2011 for the half year ending on 31.03.2011. What we experienced in Mumbai that despite non Applicability of E-Filing of Service Tax Return (ST-3) department is insisting on filing the return online.

E-filing of service tax return is mandatory from 01-04-2010 in case the assessee has paid a total Service Tax of rupees ten lakhs or more including the amount paid by utilization of CENVAT credit, in the preceding financial year (2009-2010), is required to file the return electronically under sub-rule (2) of Rule 7 of the Service Tax Rules, 1994.

Now the problem is for those existing Assesses who have not yet registered for online Service tax Return (ST-3) filing and also not aware how they can get themselves Registered for filing ST-3 Returns online.  Existing Assessee can be of three types:-

  1. Those who applied online for Service Tax registration Number (New Assessee) :
  2. Those who applied manually and received email from department as their email address was in department’s database.
  3. Existing Assesses who have neither received email as mentioned in 2 above nor applied online for Service tax Registration Number.

In the following Paragraphs we have discussed the procedure to make Application to FILE ST-3 Service tax Return Online:-

1. Those who applied online for Service Tax registration Number: – These Assesses has to use the same login password to file their service tax return online as they created at the time of Registration.

2. Those who applied manually and received email from department as their email address was in department database. This can be done in the following manner :

Ø      ACES application will automatically send mails to the e-mail IDs of the assessee, as available in the existing registration data base, indicating a TPIN number, and password. The mail will contain a hyperlink to the website.

Ø      Assessee clicks on the hyperlink and is taken to ACES application

Ø      Assessee submits the form after filling the requisite information including the password provided in the e-mail, a new User ID and new password. User ID once chosen is final and cannot be changed by the assessee in future.

Ø      On successful registration with ACES, the assessee can transact business through ACES.

3.     Existing Assesses who have neither received email as mentioned in 2 above  and nor Applied online for Service tax Registration Number:- These are the Assesses whose email IDs are not with department or even if it is, they have not received the email or ignored the same. The existing assessees will not have to take fresh registrations. They will have to only register with the ACES application. These Assessee can directly contact their service tax range office and submit a requisition letter to there range officer mentioning Assessee name, Reg. No & updated communication email id.

After submitting requisition, you will get the TPIN and PASSWORD through Email.

Using Tpin and password You can able to login -> Service Tax -> Type Username -> Type old password -> Type New Password -> Type Confirm Password -> Answer the name of pet? -> Submit -> Successfully Login Service Tax.

Assessee can Contact his range office superintendent. He only has the rights for providing Tpin and Password to Assessees.


Format as discussed above

Download Format of Covering Letter for Issuance of User Id & Password

Download Declaration form for ACES

Download Application for Permission to File ST-3 Returns Electronically

Related Post:-

1.     Circular on Procedure for electronic filing of Service Tax returns and for electronic payment of service tax

More Under Service Tax

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Category : Service Tax (3401)
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0 responses to “How to Register for Filing ST-3 Return online”

  1. Sukanta says:

    I just opened sole proprietorship farm recently . And applied ST2. I have received my ST2 few days back. Now i just want to know do i need pay any service tax as i have not started financial transaction yet. How do i know how much service tax i owe? when to pay ? I heard that if income is less than 9 Lacs per annul, then no need to pay service tax or file return .Please guide.

  2. N K Chinoy says:

    I do not understand the logic behind the compulsion of efiling for all assessee in the last phase since the Govt. is planning to introduce Goods and Service Tax w.e.f 1-4-2012

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