FORMS/RETURNS TO BE SUBMITTED/FILED UNDER THE PROVISIONS OF FINANCE ACT, 1994

[Mr. M. GOVINDARAJAN]

Under the provisions of service tax various forms/returns are to be submitted to the department periodically.  

1. ST -1 – Application for registration – Section 69(1) of the Finance Act, 1994 (‘Act’ for short) provides for registration. Rule 4 of Service Tax Rules, 1994 (‘Rules’ for short) provides that the person liable for paying service tax shall make an application to the department in this form within 30 days from the date on which service tax is levied;
2. ST-1 Annexe – Form of declaration to be filed with the application for registration;
3. ST – 2 – It is not the form to be submitted by an assessee.   ST – 2 is the certificate of registration issued by the Department.   If it is not issued within 7 days from the application for registration it shall be deemed to have been granted;
4. ST -3 – Service tax return that should be filed electronically every half year – I half year for the period from April to September to be filed on or before 25^th October and for the II half year for the period from October to March to be filed on or before 25^th April;
5. ST-3A - Rule 6 provides for provisional payment of service tax, if the tax payable could not be ascertained.   The assessee is to pay the tax as assessed by the department provisionally.   In such cases along with ST -3 return, ST -3A return is to be filed;
6. ST -4 – Form prescribed under the Finance Act for filing appealing before Commissioner of Central Excise (Appeals) under Section 85 of the Act;
7. ST -5 – Form prescribed under Finance Act for filing appeal before Appellate Tribunal under Section 86(1) of the Act as amended vide Notification No.5/2013-ST, dated 10.04.2013;
8. ST – 6 – Form prescribed under Finance Act for filing memorandum of cross objections to the Tribunal under Section 86 of the Act as amended vide Notification No.5/2013-ST, dated 10.04.2013;
9. ST – 7 – Form prescribed under Finance Act for filing appeal before Appellate Tribunal under Section 86 (2) or Section 86 (2A) of the Act as amended vide Notification No.5/2013-ST, dated 10.04.2013
10. Form – R – Application to the Central Excise Authority for refund of service tax;
11. Form – A – Application for refund of CENVAT credit under Rule 5 of CENVAT Credit Rules, 2004;
12. GAR – 7 – Service tax challan for payment;
13. AAR (ST-1) – Advance Ruling under Rule 3 of Service Tax (Advance Rulings) 2003;
14. Form – 1 – Dispute Resolution Scheme, 2008 – Rule 3(1);
15. Form – 2 – Dispute Resolution Scheme, 2008 – Rule 4(1);
16. VCES – 1 – Declaration to be given under Section 107(1) of the Act ;
17. VCES – 2 – Acknowledgement of Declaration issued under Section 107(2) of the Act;
18. VCES – 3 – Acknowledgement of discharge;
19. Form A - 1 – Application for claiming rebate of service tax paid on specified services used for export of goods under Notification No. 41/2012-ST, dated 29.06.2012;
20. Form A - 2 – Declaration by an exporter, for obtaining Service TaxCodeunder Notification No. 41/2012-ST, dated 29.06.2012; Not. 52/2011-ST
21. Form EXP – 1 – Notification No. 31/2012-ST, dated 20.06.2012
22. Form EXP – 2 – Notification No. 31/2012-ST, dated 20.06.2012
23. Form EXP – 3 – Information to be given to the Department before availing exemption under Notification No.42/2012-ST, dated 29.06.2012;
24. Form EXP – 4 - the exporter availing the exemption shall file the return in Form EXP4, every six months of the financial year, within fifteen days of the completion of the said six months under Notification No. 42/2012-ST, dated 29.06.2012;
25. Form - SC (ST-1) – Settlement of cases - Form of application for settlement of a case under section 32E of Excise Act made applicable to service tax vide section 83 of the Finance Act, 1994 (32 of 1994), vide Notification No. 16/2012-ST, dated 29.05.2012;
26. Consent Form – LTU – Not 20/2006-CE (NT)
27. Form – Compounding of offences – Not.17/2012-St, dt. 29.5.2012
28. ASTR 2 – Claim of rebate of duty paid on inputs, service tax and cess for input services used for export – Not. 39/2012-ST, dt. 20.06.2012.
29. Form A-1 – Declaration to be given by SEZ Unit or Developer for availing ab initio exemption under Notification No. 12/2013 – Service Tax, dated 01.07.2013;
30. Form A – 2 – Authorization for payment of services by a SEZ unit/developer for authorized operations under Notification No. 12/2013-Service Tax, dated 01.07.2013;
31. Form A – 3 – Quarterly return to be furnished by the SEZ unit/Developer furnishing the details of services procured without payment of service tax in terms of Notification NO. 12/2013-Service Tax, dated 01.07.2013;
32. Form A – 4 – Application for claiming for refund of service tax on specified services used for authorized operations in SEZ under      Notification No. 12/2013-Service Tax, dated 01.07.2013;
33. Proforma - Proforma for forwarding the proposal for publishing of names and other details  in r/o Service Tax (Provisional Attachment of Property) Rules, 2008. This is the form not related to the assessee.