Return Form Detail

[Mahesh Khargawat]

Plz Inform me that What is form of Service tax Return.

[NEERAJ KUMAR, RANCHI]

Hi ,

Form for service tax return is ST-3, which is to be filed online through www.aces.gov.in.

[Mahir S]

Basically, there are two types of Service Tax Return Form as under :-

(i)  ST-3 Return –

For all the registered assessee, including Input Service Distributors,

(ii)  ST-3A Return –

The assessee who is making Provisional Assessment under rule 6(4) of the Service Tax Rules, 1994.

AI Summary

Service tax return forms: ST-3 filed online by registered assessees; ST-3A used for provisional assessments. Registered assessees, including Input Service Distributors, must file the periodic service tax return in form ST-3 via the designated online portal. A separate form, ST-3A, is prescribed for assessees making provisional assessment under the relevant service tax rules and is used exclusively in that procedural context.