https://www.taxtmi.com/manuals?id=121 Every person liable for service tax must furnish a half yearly return in Form ST-3, file electronically at the prescribed portal, and where provisional assessment applies submit monthly reconciliation in Form ST-3A. A registrant must file a nil return if no taxable services are provided. Single registration for multiple services or locations permits one ST-3 with separate details. Penalties for late or non filing are prescribed under Section 70 and rule 7C, rule 7B permits limited-time revised returns, and rule 7(3A) requires an annual return with specified filing and revision rules. en-us Sat, 19 Jan 2008 23:16:00 +0530 Tue, 02 Aug 2016 16:45:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/manuals?id=121 Every person liable for service tax must furnish a half yearly return in Form ST-3, file electronically at the prescribed portal, and where provisional assessment applies submit monthly reconciliation in Form ST-3A. A registrant must file a nil return if no taxable services are provided. Single registration for multiple services or locations permits one ST-3 with separate details. Penalties for late or non filing are prescribed under Section 70 and rule 7C, rule 7B permits limited-time revised returns, and rule 7(3A) requires an annual return with specified filing and revision rules. Manuals Service Tax Sat, 19 Jan 2008 23:16:00 +0530 https://www.taxtmi.com/manuals?id=121