Notification 12/2013 dated 1.07.2013 require SEZ Unit or the Developer to furnish a quarterly statement, in Form A-3, to the jurisdictional Superintendent of Central Excise providing the details of specified services received by it without payment of service tax to avail ab initio exemption on the specified services received and used exclusively for authorised operations.
The aforesaid mentioned Notification has been amended by Notification No. 15/2013- ST dated 21.11.2013 to provide that such quarterly statement has to be filed by 30th of the month following the particular quarter.
Further, the Notification states that Form A-3 pertaining to the period July, 2013 to September 2013 shall be furnished by December 15, 2013.
The Central Government vide Notification No. 15/2013-Service Tax dated November 21, 2013 (“the Notification”) has amended Notification No. 12/2013-Service Tax dated July 1, 2013 (“Notification 12/2013”).
Notification 12/2013 exempts the services on which service tax is leviable under section 66B of the Finance Act, 1994 (“the Finance Act”) from the whole of the service tax, education cess, and secondary and higher education cess leviable thereon received by a unit located in a Special Economic Zone (“the SEZ Unit”) or Developer of SEZ (“the Developer”) and used for the authorised operations.
In terms of para 3, sub para (II) clause (d) of the Notification 12/2013, SEZ Unit or the Developer had to furnish a quarterly statement, in Form A-3, to the jurisdictional Superintendent of Central Excise providing the details of specified services received by it without payment of service tax to avail ab initio exemption on the specified services received and used exclusively for authorised operations.
The Notification has amended the above condition to provide for the time period by which such quarterly statement is to be filed. Accordingly, the SEZ Unit or the Developer shall furnish a quarterly statement in Form A-3 to the jurisdictional Superintendent of Central Excise providing the details of the specified services received by it without payment of service tax by 30th of the month following the particular quarter.
Further, the Notification states that Form A-3 pertaining to the period July, 2013 to September 2013 shall be furnished by December 15, 2013.
Bimal Jain
FCA, FCS, LLB, B.Com (Hons)
Mobile: +91 9810604563
E-mail: bimaljain@hotmail.com
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Notification No. 15/ 2013-Service Tax, 

Dated : 21st November, 2013

G.S.R…….(E).–In exercise of the powers conferred by sub-section (1) of section 93 of the Finance Act, 1994 (32 of 1994) (hereinafter referred to as the said Act) read with sub-section 3 of section 95 of Finance (No.2), Act, 2004 (23 of 2004) and sub-section 3 of section 140 of the Finance Act, 2007 (22 of 2007),  the Central Government, on being satisfied that it is necessary in the public interest so to do, hereby makes the following amendment in the notification of the Government of India in the Ministry of Finance (Department of Revenue), No.12/2013-Service Tax, dated the 1st July,2013, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 448 (E), dated the 1st  July, 2013, namely:-

In the said notification, in para 3, in sub para (II), for clause (d), the following clause shall   be substituted, namely:-

“(d) the SEZ Unit or the Developer shall furnish to the jurisdictional Superintendent of Central Excise a quarterly statement, in Form A-3, furnishing the details of specified services received by it without payment of service tax, by 30th of the month following the particular  quarter:

Provided that for the quarter of July, 2013 to September, 2013, the said statement shall be furnished by the 15th of December, 2013.”.

[F.No. B1/6/ 2013-TRU]

(Akshay Joshi)

Under Secretary to the Government of India

Note.- The principal notification was published in the Gazette of India, Extraordinary, vide notification No. 12/2013 – Service Tax, dated the 1st July, 2013, vide number G.S.R. 448 (E), dated the 1st July, 2013.

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2 responses to “Time limit prescribed for filing Form A-3 by SEZ Unit / SEZ Developer”

  1. Anjan says:

    Under the GST regime should SEZ unit to continue in filing Service tax A-3 quaterly returs? Kindly guide me with your valuable guidances.

  2. anonymous says:

    Hi all,

    Can you please explain the penalty/consequences of non submission of Form A3 by an SEZ unit?

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