Advocate Santosh Kumar
As assessees are already aware that vide Notification No. 1/13-ST last date of submitting of return for period July-September, 2012 has been fixed on 25th March, 2013. A revised paper version has also been made available with the Notification.
Since rule 7(3) of the Service Tax Rules 1994, makes is mandatory that all returns have to be filed electronically, But when Assessees are visiting to the web site of aces.gov.in, they are not finding electronic version of the return related to the Period July-September, 2012. So they are confused what to do? I am getting a number of queries in this regard.
I think it is appropriate to highlight a certain portion of the Instruction No. F. No. 137/98/2006-CX-4 (Part-I) dated: 22nd February 2013 issued by Central Board of Excise & Customs for the common masses:-
“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 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.”
Therefore, as per the instruction assessees are advised not to be panicked that they would not get enough time to file return.
