Service Tax Return Filing


Every person liable to pay service tax shall himself assess the tax due on the services provided by him and furnish return to the Superintendent of Central Excise in the prescribed form.
If the return is not filed within the due date, the return may be filed by paying late fee which may not exceed Rs.20,000/-


The Person who is liable to pay Service Tax has to submit half yearly return i.e. 1st April to 30th September and 1st October to 31st March of Financial Year within 25 days of the end of the Half Year.

Due date for Filing of Return

Service Tax Return is required to be filed twice in a financial year – half yearly.

Return Period Last Date
Half Year ending on 30th September 25th of October
Half Year ending on 31st March 25th of aprilr

Frequently Asked Question

Whether separate returns are to be filed if I am providing more than One Service?

If you are providing more than one taxable service, you should file only one return. However, details of each taxable shall be shown separately.

What if I have not provided any service during the whole year?

Even if there was no business during the period, you will have to file ‘Nil’ return as long as registration certificate is valid.

What if last date for filing return is a Bank Holiday?

If last date of payment and filing return is a public holiday, tax can be paid and return can be submitted on next working day.

What if there is a mistake in the return filed by me?

Original Return filed can be revised within 90 days from the date of filing of the original return.