Service tax is a type of tax, which is imposed indirectly. It is charged for the services provided by a service provider in Indian country. To pay service tax is a mandatory process according to the laws of taxation department of India which directly comes under the centre. If I make you understand it in easy words, Service Tax is basically a kind of indirect tax, which is paid by the service provider in order to provide his services and we file a service tax return in order to get the return of taxes paid during a tax year. In order to file your service tax return, you can follow the following simple steps:-
How to File the Service Tax Return
1. Reach the Website:-
https://www.aces.gov.in/ this is the website of Central Board of Excise And Custom Department meant for the automation of central excise and service tax. Once you open this website, you will be depicted with an option to deal with the service tax and returns.
2. Make Log-In:-
Click service tax options and once you click “Service tax” which will be the fifth option in front menu after the option for central excise, a new page will get opened on your screen reading CBEC application Log-In. Fill-in your username and password in order to log-in with CBEC. If you are using this website for the first time, you will have to register first as a new user.
3. Now fill In the Details:-
Reach “RET” or returns option and click “FILL ST-3” or fill service tax option and then click the fill option to fill your details. Once the details get filled, you can click the “Save” button which will come to the last page. A confirmation view message gets displayed on your screen.
4. The Final Approach:-
You will need to verify the details filled in. If details provided by you are found to be correct, you can click the submit button or else you can make modifications in your details by clicking the “Modify” button. Click cancel button to discard all the details and to fill them freshly.
5. Note Down The Information:-
Once you submit return, an acknowledgement is depicted on screen with registration number, type of return, month and year of return etc. displayed in it. You can save the page in your device to watch it for offline purposes or else you can also take a print out of it. Your registration number serves as your reference number or source document number for correspondence with the taxation department in respect of the return.
6. Filling Through The Offline Utility:-
In order to fill your service tax return through offline utility, you will have to first file return through offline utility and then it will be uploaded to ACES application. First download the excel utility and fill up the return data using it. Now click on “Validate this sheet” option in order to make sure that the sheet has been properly filed. Now reach the last sheet “Challan” and find the “Validate Return and Submit” button. This will validate the entries in your return. XML gets generated this way and now both the files can be saved in the same folder where E-filing utility is saved.