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Central board of excise & customs (cbec) extends the date of

SANYAM ARORA (“It's hard to beat a person who never gives up.”) (20168 Points)

15 October 2012

Central Board of Excise & Customs (CBEC) extends the date of submission of the Service Tax return :
for the period 1st April 2012 to 30th June 2012,
from 25th October, 2012 to 25th November,2012.

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5 Replies

BALASUBRAMANYA B N (CCI STUDENT....) (44679 Points)
Replied 15 October 2012

Thanks for the information. But y they given April to June,its April to Sep which we file oct 25rt usually rt...

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Vandana Mulchandani (Finance Manager ) (9227 Points)
Replied 15 October 2012

Thank you for the update...can do smoothly without being tensed.....

(Guest)

Thanks for the update...

SANYAM ARORA (“It's hard to beat a person who never gives up.”) (20168 Points)
Replied 16 October 2012

Balu bro this time CBEC has issued a notification in which it is written that we need to file the return only for the First Quarter.

I don't know the reason.

Deepak Gupta (CA Student) (15922 Points)
Replied 16 October 2012

Originally posted by : SANYAM ARORA
	Balu bro this time CBEC has issued a notification in which it is written that we need to file the return only for the First Quarter. I don't know the reason.

This change is due to implementation of negative list and one single code for all taxable services for the purpose of payment of service tax under the Negative List with effect from 1st July, 2012. Therefore, the bifurcation has been made.

FILING OF ST-3 ONLY FOR THE PERIOD 1ST APRIL TO 30TH JUNE, 2012

INSTRUCTION [F. NO. 137/22/2012-ST], DATED 28-9-2012

In terms of sub-rules (1) and (2) of Rule 7 of the Service Tax Rules, 1994, the half yearly return for the period 1st April to 30th September 2012, is to be filed by 25th October, 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. The data for the period 1-7-2012 to 30-9-2012, would have been with respect to different services and the corresponding legal provisions. Combination of all these provisions into one return would have made the return complex for the assessees .

2. I am directed to inform you that 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.~~ (now revised to 25.11.2012) (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) Accordingly notification 47/2012, dated 28-9-2012 has been issued today.

3. 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.

4. The above information may be communicated to departmental officers and assessees.