Service Tax (Fourth Amendment) Rules, 2012 – Amendment in rule 7

As per rule 7 of the Service Tax Rules, 1994, every assessee has to submit a half yearly return by the 25th of the month following the particular half-year.
However, a proviso has been inserted in Rule 7(2) to provide that the return in ‘ST – 3’ to be submitted by 25th October, 2012 (for the half year ended September 2012) would cover the period between 1st April to 30th June, 2012 only.  Implementation of negative list w.e.f July 1, 2012 seems to have necessitated such an amendmen

Notification No. 47/2012 ST,

DATED 28-9-2012

In exercise of the powers conferred by sub-section (1) read with sub-section (2) of section 94 of the Finance Act, 1994 (32 of 1994), the Central Government hereby makes the following rules further to amend the Service Tax Rules, 1994, namely:-

1. (1) These rules may be called the Service Tax (Fourth Amendment) Rules, 2012.

(2) They shall come into force on the date of their publication in the Official Gazette.

2. In the Service Tax Rules, 1994, in rule 7, in sub-rule (2), the following proviso shall be inserted, namely:-

“Provided that the Form ‘ST-3’ required to be submitted by the 25th day of October, 2012 shall cover the period between 1st April to 30th June, 2012 only.”

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Category : Service Tax (3290)
Type : Featured (4124) Notifications (15402) Notifications/Circulars (30685)

0 responses to “ST return to be filed by 25-10-2012 shall be for the period from 1-4-2012 to 30-6-2012”

  1. venkata giri says:

    What are the new ST rules for Management consultant?
    Is it possible to file ST-3 for 3 months?
    What are the rates applicable for this qty? & What is the due date for ST payment for this (July-Sep) qtr?
    Kindly confirm.

  2. Surrender says:

    let us know what’s the due date of e-filing ST3 for the period from 1st july to 30 sep.2012 and thereafter every quarter / semester ??

  3. jagirdar.J.P. says:

    Dear sir,

    am very happy for updation of our knowledge releted to taxation.

  4. Nilesh Jain says:

    Dear sir,

    we are very greatfull for updation of our knowledge releted to taxation.

    i have read this news but let us know what’s the due date of filling ST3 for the period from 1st july to 30 sep.

    i think 25th oct. is the due date for the period from 1st april to 30 sep.

    thanking you

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