07 November 2012
One of my client being an Individual is providing services by means of Renting of Immovable Property for commercial purposes. Till Aug,2012 his rental income not exceeded Rs.9 lacs. However if considering the rental Income of Sept,2012 then the limit crossed the SSI exemption limit.Therefore he applied for Registration with Service Tax Authorities in Oct,2012 at the week end.He is expecting ST-2 up to 10/11/2012.thereafter He is going to deposit Service Tax up to Sept,2012 on excess value of taxable services prior to 15/11/2012 along with Interest for delayed period.
Now query is for which period ST-3 is to be filed i.e. whether for quarter July to Sept or Oct to Dec in future as my client is likely to obtain ST-2 only in Nov,2012.
07 November 2012
Off course you have to file Return for Oct- Dec 2012 only. To resolve ur query i would suggest you to mention the Service Tax paid for Sep 2012 in Oct-Dec Return in Arrears Column. Wait for the New ST3 form to come
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