Home Guide - Service Tax - Preparation & filing of Returns

Preparation & filing of Returns

• Every assessee shall submit a half yearly return in From ‘ST-3’ or ‘ST-3A’, as the case may be, along with a copy of the Form TR-6, in triplicate for the months covered in the half-yearly return.
  
• Every assessee shall submit the half yearly return by the 25th of the month following the particular half-year.
  
• An assessee may submit a revised return, in Form ST-3, in triplicate, to correct a mistake or omission, within a period of sixty days from the date of submission of the return.