Instruction regarding Notification No. 1/2013- Service Tax dated 22-2-2013 which seeks to amend the Service Tax Rules 1994 so as to prescribe the revised return Form ST3 and also stipulate that the last date for filing a return for the period July 2012 to September 2012, is 25th March 2013.

As per rule 7 of the Service Tax Rules, 1994, every assessee has to submit a half yearly return by the 25 th of the month following the particular half-year. However, a proviso has been inserted in Rule 7(2) to provide that return in ‘ST – 3’ for the period 01.07.2012 to 30.09.2012 has to be submitted by 15 th April, 2013.
Further, format of ST-3 return has been substituted with a new Form to include inter alia, the following significant points:
a) While calculating the value of taxable services the point relating to the partial reverse charge has been incorporated in case of service provider as well as service receiver at B1.6 and B2.7
b) Exemption of R&D Cess provided by Notification No. 14/2012 ST dated 14.03.2012 was not supported in earlier ST-3 return format. The same has now been incorporated in the modified return form at point B1.18 and B2.18
Assessees have been advised to fill service wise data (to the extent possible) as required to be filled prior to 01.07.2012, for effective use of the data available consequent to the restoration of accounting codes. The objective behind revising the ST-3 form has been to retain the existing structure, which both the assessees and the departmental officers are familiar with, while making some changes required after 1-7-2012.

F. No. 137/98/2006-CX-4 ( Part-I), Dated- 22nd  February 2013

Subject:  Revised Form ST 3
            Attention is invited to this office letter dated 28th September 2012 issued from F. No 137//22/2012-Service Tax  ( copy of which can be accessed at www.cbec.gov.in) , wherein it was informed , inter alia, that in the ST- 3 return  which was due by 25-10-2012, assessees had to provide  data only for the period  1-4-2012 to 30-6-2012 . It was  also informed therein that data for the period 1-7-2012 to 30-9-2012 would have to be furnished in a return in a revised format and that the revised format of the return and the last date for filing it would be indicated separately.

2.        Data for the remaining portion of the half year ( i.e 1-7-2012 to 30-9-2012 ) can now be furnished by the assessees in the  revised Form ST3 , which has been notified vide notification  1/2013 –Service Tax dated 22- 2-2013 . Since ordinarily this would have formed part of the return , the due date of which was 25th October 2012,  rule 7(2) of the Service Tax Rules 1994 has also been amended vide the same notification, so as to provide that the last date for filing the return covering the period 1-7-2012 to 30-9-2012 is  25-3-2013.  It is clarified that when filing this return, assessees need to fill in data only for the period   1-7-2012 to  30-9-2012.

3.         The paper version has to be notified for legality( reference paragraph 2 above). It must however be borne in mind that in terms of rule 7(3) of the Service Tax Rules 1994, all returns  have to be filed electronically. The electronic version, to be completed by the assessee, may therefore differ in certain aspects from the paper version.  For example, for certain fields, drop down menus from which an option has to be chosen, will be there in the electronic version but not in  the paper version .  Similarly provisions in the electronic version to add rows or validate entries cannot be appropriately indicated in the paper version.   The revised Form ST-3  is expected to be available on ACES by the first week of March. However in the event of any delay ,  the last date will be suitably extended   and adequate time given so   that no inconvenience is caused to the assessees.  The assessees are advised to access  the ACES website  wherein updates will be given.

4.         The objective behind revising the ST-3 form has been to retain the  existing structure, which both the assessees and the departmental officers are familiar with, while making some changes required after 1-7-2012.   Assessees are expected to fill in service wise data as before, for effective use of the data available consequent to the  restoration of accounting codes. In the interregnum, the assessee might not  be able to do so, as duty payment was not required to be service wise. While recognizing this difficulty, assessees are requested to provide service wise data, to the extent possible, for this period also.

5.         The above information may be communicated to departmental officers and assessees. Hindi version to follow.

Yours faithfully,

(S.M. Tata)

                                                                                                                                    Commissioner( Service Tax)

Central Board of Excise and Customs

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0 responses to “Last Date to File ST 3 Return July 12 to Sep 12 & Revised Form ST 3”

  1. BRIJESH KUMAR SHAMRA says:

    dear sir,

    i have submitted off line the ST3 return July 2012 to Sept.2012 on 09.04.13 but some mistake in the return. i want to file revised the above period return because
    system don’t upload the revised return . pls advise me.

    regards
    BRIJESH KUMAR SHARMA (9368220554)

  2. Raman says:

    dear sir,

    i have submitted off line the ST3 return July 2012 to Sept.2012 on 02.04.13 but some mistake in the return. i want to file revised the above period return because
    system don’t upload the revised return . pls advise me.

    regards
    raman

  3. Papi Naidu L says:

    we usually get reckoner for amendments from this site
    thanks

  4. Papi Naiud L says:

    We need provisional Accounting Entires

  5. Papi Naiud L says:

    Pls confirm the last dt to submit ST-3

  6. hanuman says:

    Thanks for providing useful updation

    regards
    HANUMAN

  7. hanuman says:

    Thanks for providing useful updation

  8. Ravi Negi says:

    Dear Sir.

    Thanks for providing the information about filling form ST-3.

    Ravi Negi
    Accounts Executive

  9. P.N.V.GIRI says:

    Thank you for the valuable informaion.

  10. Chandan says:

    Thanks for providing useful updation

    Regards,

    Chandan sachdeva
    Chartered Accountant

  11. H.Sreenivasa Rao says:

    Dear Sir,

    Thanks for providing information about filing of Revised ST-3 for the period July 2012 to Sep.’2012.

    Regards.

    H.Sreenivasa Rao
    Sr. Officer – Excise

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