CBEC has clarified that the half year return ST - 3 for the first half of this FY 2012-13 should contain only data for the period from 01.04.2012 to 30.06.2012 (till the negative list is introduced). It has to be filed before 25th of 25th of October 2012. The data for the negative list regime has to be filed in separate format. The revised format and the due date for filing will be announced later.
The circular in this regard is given below:
The circular in this regard is given below:
Filing of ST-3 only for the period 1st April to
30th June 2012
F. No. 137/22/2012-Service Tax
Government of India
Ministry of Finance
Department of Revenue
Central Board of Excise & Customs
(Service Tax Wing)
Room No 263A, North Block,
New Delhi, 28th September, 2012
To
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)
Madam/Sir,
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
