Filing of ST-3 only for the period 1st April to 30th June 2012

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:

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