Service Tax Return ST - 3 only for the period 1st April to 30th June 2012.

Service tax return (ST -3) which is to be filed before 25^th October 2012 will be only for the period the of 1^st April to 30^th June 2012. Department of Revenue has issued the notification (Notification No 47/2012-Service Tax).

Due to change in Service Tax law with the introduction of Negative list and other provision with effective from 1^st July 2012, the first half return will have two different legal provisions. Combining these two provisions will be difficult and will create problems in filing the return. Therefore the department is decided to cover the period of 1^st April to 30 June in the first half return.

The return for the period 1st July 2012 to 30th September 2012 shall be filed later in a new format. The revised format of the return and the last date for filing it will be indicated separately.