All Service Tax assessees are hereby informed that they will not be able to file ST 3 returns in ACES now and have to wait until the modified version of ST 3 Form is made available in a few weeks. Please revisit ACES website( for further information. Inconvenience caused is regretted.

Message From CBEC

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  1. DEEPA VIRWANI says:

    but sir can u clarify as ST3 cant be uploaded for few weeks how can we file such return for 1 april to 30 june till 25th october. i have prepared the 3monthly return but how to submit it as ACES is not accepting.

  2. Raveendran P M says:

    The plain reading & conclusion:
    The service tax return to be filed on or before 25-10-2012, for the period between 1st April to 30th June, 2012 only.
    The same can be filed after some days.
    Clarify, is it correct?

  3. Vishal says:

    My factory is in daman & i want to sale the goods in daman & my bill address is of mumbai & delivery address is daman wheather vat is applicable on my sales bill

  4. CA. Kamlesh Singh Chauhan says:

    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

    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)


    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

  5. Sumesh Balakrishnan says:


    Contrary to the above, what we understand is that wrt a Notification No.47/2012-ST dated 28 September 2012, amending the relevant rule of the Service Tax Rules, 1994, to the effect that, the Service Tax Return in Form ST-3 is to be filed before 25 October 2012, shall cover the period only from 1 April 2012 to 30 June 2012.

    The Board has also issued a Circular in this regard, clarifying the above amendment and as regards the Return for the period from 1 July 2012 to 30 September 2012, the same shall be required to be furnished in a revised format, the last date for which will be separately notified.

    Kindly Check and do revert accordingly.



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