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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  1. Naveen says:

    Dear All,

    Kindly advise on following points:
    01. In case of Nil return, we require to submit return only for April – June or fully period April – September.
    02. If we have deposited tax amount April to August in accumulated by single challan, how would be the challan shown in two parts in returns April-June and July-Sept.
    03. In form ST-3 (X schema) downloaded from ACES site, there are given only two period, April-Sept and Oct-March, So how shall we get the period April-June to submit return for the period April-June as given notification dated 28.09.2012.

    Kindly advise.

  2. Hema Desai says:

    Does this mean that even all excel utility where period is mentioned as April to September would be revised as April to June only for this Financial Year?

    And till that change comes, Return can not be filed.

  3. P.N.V.GIRI says:

    The ST3 return which is going to be modified can be straight away linked to the e- payment structure so that at one stroke the details can be furnished and the department will also know how the calculation is made and payment is arrived at instantaneously. For Large tax payers, a provision for attachment may be made so that they can upload the details and bring the final figure of payment in the e – payment format. This can be just similar to that of VAT returns being done in Tamil Nadu.

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