No Service Tax Return Filing Till Modification in ST 3 Form

Ø     FILING OF ST-3 ONLY FOR THE PERIOD 1^st APRIL ,2012 TO 30^th JUNE ,2012

(NOTIFICATION NO.47/2012-ST, DATED 28-09-2012)

·           In terms of sub-rules (1) and (2) of Rule 7 of the Service Tax Rules, 1994, the half yearly return for the period 1^st April to 30^thSeptember 2012, is to be filed by 25^thOctober, 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. (and not upto 30-09-2012)

·           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.

·           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.

·           Please find copy of Notification No. 47/2012 dated 28-9-2012 issued as under.

NOTIFICATION NO.47/2012 - Service Tax, Dated: September 28, 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 25 th day of October, 2012 shall cover the period between 1 st April to 30 th June, 2012 only."

F.No 341/21/2012-TRU

(Rajkumar Digvijay)

Under Secretary to the Government of India

Note: The principal rules were published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide notification No. 2/94-ST, dated 28 th June, 1994 vide number G.S.R 546(E), dated the 28th June, 1994 and were last amended by notification No 46/2012- Service Tax, dated the 7th August 2012 , vide GSR 622 (E) dated the 7 th August 2012.