I have read some where that service tax return due date 25.10.2012 periode up to 30.6.2012 due to negaitve list regim started from 1.7.2012. is it true
29 September 2012
Half Yearly Return in Form ST-3 should be filed by 25th of the following half year.
However with the introduction of Negative List provision, there was a confusion about the return as to how information will be furnished in Form ST-3bacause all taxable service category has been deleted and only one category namely " Other than in Negative List is available" wef st July, 2012
Therefore Notification No.47/2012-dated 28.09.2012 had inserted new proviso to SubRule (2) of Rule 7 which provides that Form St-3 which is required to be submitted by 25th october 2012 shall cover the period April to June 2012
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