Tuesday, 26 February 2013

Service Tax Return ST - 3 for the period 1st July to 30th September 2012.


After the introduction of negative list and major changes in the service tax law with effect from 1st July 2012, the department found it difficult to combine both legal provisions in one return for the period from April to September 2012. Therefore the department decided to split the first half period return “ST-3” in to two from April to June and July to September and issued a notification in this regard (Notification No 47/2012-Service Tax).

Now, department has issued the Notification (NOTIFICATION NO. 01/2013-ST, DATED 22-2-2013) introducing the New ST-3 form for the period 1st July 2012 to 30th September 2012. The form ST-3 for this period is to be submitted before 25th March 2013.

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