How to File Service Tax Returns: April & October

Last Updated at: Oct 30, 2020
The Institute of Chartered Accountants of India (ICAI) has recently written to the GST Council seeking deferment of the 2018-19 GST annual return filing deadline by 3 months till December 31. As of now, the last date for filing annual returns for 2018-19 fiscal for a GST registered taxpayer is September 30.


Service tax returns must be filed twice a year, by April and October 25, for the periods October to March and April to September, respectively. The returns must quote all the monthly payments (or in the case of proprietors, quarterly) made to the government during these periods.

Returns are to be made in Form ST-3, following a simple format. There is no physical filing; all service tax returns must be filed online here.

Register your service tax

On arriving on the ACES website, login with the username and password allotted to you at the time of registration. If you’re filing returns for the first time (not yourself, but as a service provider), you would need to provide the list of services provided by you.

You can then proceed with the filing on ST-3, which should contain:

1. Value of taxable services billed
2. Value of taxable services realised
3. Amount of taxes paid

Even if you offer more than one service, you may file all in the same return. However, you would need to specify each service in ST-3. Any errors can be addressed within 90 days.