Service Tax : While assessee logs in the ACES site for filing the Service tax Return of the I half of 2016-17 i.e. for the 6 months ended 30.09....
Service Tax : Please refer to the Notified ST-3 form as updated through notification no. 43/2016 dated 28th September, 2016. The following chang...
Service Tax : Section 70(1) of the Finance Act, 1994 (‘Act’ for short) provides that every person liable to pay service tax shall himself as...
Service Tax : Service tax assessees will be required to file Annual Return in addition to the half yearly returns presently filed by them. This ...
Service Tax : Some Service Tax returns gets rejected after uploading of the XML file for the ST3 return, mainly due to the following reasons:- 1...
Service Tax : E-filing of Return: Existing registered assessees can file their returns for transactions up to the period June, 2017 by 15th Augu...
Service Tax : Utilities for e-filing Service Tax Returns (ST-3 & ST3C) for the period October, 2016-March, 2017 are now available in both of...
Service Tax : The Central Government has extended the date of filing of ST-3 returns to 29.04.2016 from 25.04.2016 owing to certain difficulties...
Service Tax : 1. Utility for e-filing Service Tax Return (ST-3) for the period October, 2015 – March, 2016 is now available in both offlin...
Service Tax : 1. (a) Assessee can e-file Service Tax Return (ST-3) for the period April, 2015 to September, 2015 now through offline or online...
Service Tax : CESTAT Allahabad held that service tax demand raised merely on differences between ST-3 returns and Income Tax Returns without pro...
Service Tax : Detailed examination of the CESTAT Ahmedabad ruling in the case of Arya Logistics versus C.C.E. & S.T.-Rajkot on service tax liabi...
Service Tax : Once the ST-3 returns are filed, onus lies on Central Excise Officer to meticulously review them. Should there be any discrepancie...
Excise Duty : The second objection of the department is that the appellant do not satisfy the conditions no. 2(e) of 12/05 ST regarding non-avai...
Service Tax : Service tax return for the period April 2017 to June 2017 is to be filed on or before 15thof August 2017 and revised service tax r...
Service Tax : CBEC hereby extends the date of submission of the Form ST-3 for the period from 1St October 2016 to 31st March 2017, from 25th Apr...
Service Tax : These rules may be called the Service Tax (Third Amendment) Rules, 2016. In the Service Tax Rules, 1994, in Form ST- 3,- (i) in Pa...
Service Tax : The Central Government has extended the date of filing of ST-3 returns to 29.04.2016 from 25.04.2016 owing to certain difficulties...
Service Tax : These rules may be called the Service Tax (Second Amendment) Rules, 2016. (a) in the Table B1 FOR SERVICE PROVIDER, after ...
All Service Tax assessees are hereby informed that they will not be able to file ST 3 returns in ACES now and have to wait until the modified version of ST 3 Form is made available in a few weeks. Please revisit ACES website(http://www.aces.gov.in) for further information. Inconvenience caused is regretted.
What is ST-3 Return? It is a self assessed statutory document notified by the Central Board of Excise and Customs which functions under the Ministry of Finance for the service providers to enable them to declare the value of taxable services provided or received by them and the taxes paid by them for the same.
A draft circular containing details of proposed amendments to harmonize the ER-1, ER-3 and ST-3 returns so that a single common return can be prescribed instead of these three returns as measure of simplification of the Business Processes in respect of filing the Return by assesses. The draft is being placed in public domain for widest possible circulation and an extensive debate from all stakeholders in trade and industry as also from all the field formations of the department.
1. How to make entries of more than one challans paid in the single month? If the returns are filed through Excel Utilities, more than one challans are not allowed in single month? To avoid such restriction, in the column on month, more rows should be added to the extent number of challans are paid in the month. For example – If three challans are paid in month of April then entries should be as follows:
Instances have been reported by some field formations to this Directorate-General that some assesses had indvertently filed ST3 Returns online in ACES for a future period. As a result, when they tried filling the returns for the same period, when it was due, the system did not accept it as the returns for that period were already in the database.
A service tax assessee can file return electronically by accessing ACES Web Portal www.aces.gov.in. The said website has hosted LMS (Learning Management System) on the home page. The broad features are given below:-
In exercise of the powers conferred by Rule 7(4) of the Service Tax Rules 1994 read with notification No. 48/2011-Service Tax dated 19th October 2011, Central Board of Excise and Customs hereby extends the date of submission of half yearly return for the period April 2011 to September 2011 from 25th October 2011 to 26th December 2011.
News from unconfirmed sources said that CBEC is to issue in day or two a notification extending the due date for filing of ST-3 return from 25.10.2011 to 26.12.2011 to enable assessees to comply with new system of online filing.
Generally, the liability to pay service tax has been placed on the ‘service provider’. However, in respect of the taxable services notified under Sec.68(2) of the Finance Act,1994, the service tax shall be paid by such person and in such manner as ma
What are the Returns a service tax assessee has to file? ST-3 Return – For all the registered assessee, including Input Service Distributors, (Ref. Section 70 of Finance Act,1994 and Rule 7 of Service Tax Rules, 1994 read with Notfn.No. 14/2007-ST
