Sunday, October 7, 2012

Service Tax :- Form ST-3 to be Submitted by 25th October, 2012 & in Revised format

The Notification No. 47/2012 -Service Tax dated 28th September, 2012 is important for all,  all the assessee are requested to read carefully below notification :-


New Delhi, the  28th  September, 2012
Asvina, 1934 Saka
G.S.R           (E).-In exercise of the powers conferred by sub-section(1) read with sub-section (2) of section 94 of the Finance Act 1994 (32 of 1994), the Central Government hereby makes the following rules further to amend the Service Tax Rules, 1994, namely:-

1.        (1) These rules may be called the Service Tax(Fourth Amendment) Rules, 2012.
           (2)  They shall come into force on the date of their publication in the Official Gazette.

2.         In the Service Tax Rules,1994, in rule 7, in sub-rule(2), the following proviso shall be inserted, namely:-

“Provided that  the Form ‘ST-3’ required to be submitted by the 25th day of October, 2012 shall cover the period between 1st April  to 30th June, 2012 only.”

F.No 341/21/2012-TRU

(Rajkumar Digvijay)
Under Secretary to the Government of India

Note: The principal rules were published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section(i) vide notification No. 2/94-ST, dated 28th June, 1994 vide number G.S.R 546(E), dated the 28th June, 1994 and were last amended by notification No 46/2012- Service Tax, dated the 7th August 2012 , vide GSR 622 (E) dated the 7th August 2012.

F. No. 137/22/2012-Service Tax,

New Delhi, 28th September, 2012

Subject:  Filing of ST-3 only for the period  1st April to 30th June 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 1st April to 30th September 2012, is to be filed by  25th October, 2012. In the current financial year , an assessee would have had to give data with respect to specific services  and the corresponding legal provisions for the period 1-4-2012 to 30-6-2012. The data for the period   1-7-2012 to 30-9-2012, would have been with respect to  different services  and the corresponding legal provisions. Combination of  all these provisions into one return would have made the return complex for   the assessees . 

2.         I am directed to inform you that  it has been decided that assessees have 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 and assessees. Hindi version to follow.

Yours faithfully,

(S.M. Tata)
Commissioner( Service Tax)
Tel/Fax: 011-23092275

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