Filing of ST-3 only for the period 1st April to 30th June 2012
October, 03rd 2012
F. No. 137/22/2012-Service Tax
Ministry of Finance
Department of Revenue
Central Board of Excise & Customs
(Service Tax Wing)
Room No 263ANorth Block,
New Delhi, 28thSeptember, 2012
Chief Commissioner of Customs and Central Excise / Central Excise & Service Tax (All)
Directors General of Service Tax /Central Excise Intelligence /Audit/Systems;
Commissioner of Customs and Central Excise/ Central Excise and Service Tax/ Service Tax (All)
Subject:Filing of ST-3 only for the period1stApril to 30thJune 2012
In terms of sub-rules (1) and (2) of Rule 7 of the Service Tax Rules, 1994, the half yearly return for the period 1stApril to 30thSeptember 2012, is to be filed by25thOctober, 2012. In the current financial year , anassesseewould have had to give data with respect to specific servicesand the corresponding legal provisions for the period 1-4-2012 to 30-6-2012. The data for the period1-7-2012 to 30-9-2012, would have been with respect todifferent servicesand the corresponding legal provisions. Combination ofall these provisions into one return would have made the return complex fortheassessees.
2.I am directed to inform you thatit has been decided thatassesseeshave to provide data only for the period 1-4-2012 to 30-6-2012 in the first half yearly return which is due on 25-10-2012. (The data for the period from 1-7-2012 to 30-9-2012 should not be filed . Modifications will be made in the ACES so that any data filed for this period is rejected. Till such time as the modifications are made, ACES will not be accepting returns) Accordingly notification 47/2012 dated 28-9-2012 has been issued today.
3.Data for the period 1-7-2012 to 30-9-2012 will have to be furnished in a return in a revised format. The revised format of the return and the last date for filing it will be indicated separately.
4.The above information may be communicated to departmental officers andassessees. Hindi version to follow.