Service tax returns

E.K.Raghavendra (Practicing Chartered Accountant)   (134 Points)

23 April 2013  

ST- 3 Return for the period Oct’ 2012  to  Mar’2013 to be filed by  31st Aug, 2013

As per rule 7 of the Service Tax Rules, 1994, every assessee has to submit a half yearly return by the 25th of the month following the particular half-year.

However, a proviso has been inserted in Rule 7(4) to provide that return in ‘ST - 3’ form for the period 01.10.2012 to 31.03.2013 has to be submitted by 31st Aug, 2013.

[Order No. 03/2013 ST dated 23.04.2013]