1. After logging into the ACES, use the "File Return" option under the RET module to prepare and file returns online.

2. Offline preparation and filing of returns is also an option. The Assessee must download the government website's Offline Return Preparation Utility before using it to prepare the return offline.

3. Uploads the return after choosing RET from the main menu.

4. Before being accepted into the system, returns uploaded through this process are evaluated by the ACES, which could take up to one business day.

5. The status will say "uploaded" if ACES is processing it, "Filed" if the system has accepted it successfully, or "Rejected" if ACES has refused the return because of a validation problem. After modifications, the rejected returns may be resubmitted.

6. An acknowledgment with a number in the pattern "registration number Type of return Month and Year of the return" will be displayed following the successful submission of a return.

7. According to the laws, the Service Tax Revised Returns may only be filed once within 90 days after the date of the First Return.

8. After 90 days, there is no provision for submitting an amended return.

Small-scale service providers exempted from Service tax registration that provides service of less than Rs. 10 Lacs in a year.

Service tax registration is deemed to be guaranteed if registration of service tax is not issued within 7 days, after filing of form ST1 along with the relevant documents.

Service tax is not applicable for services exported from India.

A service tax return is filed twice a year. Return must be filed by 25th October and 25th April respectively for the half-year ending 30th September and 31st March.