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CBEC revises Form ST 3 for filing Service Tax Returns – 2nd Quarter Returns to be filed by 25th March 2013

F. No. 137/98/2006-CX-4 ( Part-I)

Government of India

Ministry of Finance

Department of Revenue

Central Board of Excise & Customs

(Service Tax Wing)

Room No 263A  North Block,

New Delhi, 22nd  February 2013

To

All Chief Commissioners of Central Excise / Customs and Central Excise

Directors General of Service Tax /Central Excise Intelligence /Audit/Systems;

All Commissioners of Central Excise/ Customs and Central Excise

All Commissioners of  Service Tax

Commissioners LTU Mumbai/Delhi

All Additional Directors General Systems

Madam/Sir,

Subject:  Revised Form ST 3

            Attention is invited to this office letter dated 28th September 2012 issued from F. No 137//22/2012-Service Tax  ( copy of which can be accessed at www.cbec.gov.in) , wherein it was informed , inter alia, that in the ST- 3 return  which was due by 25-10-2012, assessees had to provide  data only for the period  1-4-2012 to 30-6-2012 . It was  also informed therein that data for the period 1-7-2012 to 30-9-2012 would have to be furnished in a return in a revised format and that the revised format of the return and the last date for filing it would be indicated separately.

2.        Data for the remaining portion of the half year ( i.e 1-7-2012 to 30-9-2012 ) can now be furnished by the assessees in the  revised Form ST3 , which has been notified vide notification  1/2013 Service Taxdated 22- 2-2013 . Since ordinarily this would have formed part of the return , the due date of which was 25th October 2012,  rule 7(2) of the Service Tax Rules 1994 has also been amended vide the same notification, so as to provide that the last date for filing the return covering the period 1-7-2012 to 30-9-2012 is  25-3-2013.  It is clarified that when filing this return, assessees need to fill in data only for the period   1-7-2012 to  30-9-2012.

 3.         The paper version has to be notified for legality( reference paragraph 2 above). It must however be borne in mind that in terms of rule 7(3) of the Service Tax Rules 1994, all returns  have to be filed electronically. The electronic version, to be completed by the assessee, may therefore differ in certain aspects from the paper version.  For example, for certain fields, drop down menus from which an option has to be chosen, will be there in the electronic version but not in  the paper version .  Similarly provisions in the electronic version to add rows or validate entries cannot be appropriately indicated in the paper version.   The revised Form ST-3  is expected to be available on ACES by the first week of March. However in the event of any delay ,  the last date will be suitably extended   and adequate time given so   that no inconvenience is caused to the assessees.  The assessees are advised to access  the ACES website  wherein updates will be given.

4.         The objective behind revising the ST-3 form has been to retain the  existing structure, which both the assessees and the departmental officers are familiar with, while making some changes required after 1-7-2012.   Assessees are expected to fill in service wise data as before, for effective use of the data available consequent to the  restoration of accounting codes. In the interregnum, the assessee might not  beable to do so, as duty payment was not required to be service wise. While recognizing this difficulty, assessees are requested to provide service wise data, to the extent possible, for this period also.

5.         The above information may be communicated to departmental officers and assessees. Hindi version to follow.

Yours faithfully,

(S.M. Tata)

                                                                                                                                      Commissioner( Service Tax)

Central Board of Excise and Customs

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