Lakshmi Kumaran & Sridharan AttorneysAn ISO 9001 / 27001 certified law firm

Service Tax Returns - Due date for filing extended

16th October, 2012

The due date for filing Service Tax Return (ST-3 Return) has been extended to 25th November, 2012. The last date for the first half year (April - September) as per the rules is 25th October, 2012 but the Central Board of Excise & Customs has issued Order No. 3/2012 on 15-10-2012 extending the deadline.

The return is required to be filed for the period from 1st April, 2012 to 30th June, 2012. The return should be filed for half year period but since new service tax regime based on negative list was introduced from 1st July, 2012, the return in the old format is to be filed for first 3 months of this financial year 2012-13.

The C.B.E. & C. had earlier clarified that for the period from 1st July, 2012, return will be required to be filed in a new format which shall be notified later. E-filing of return was temporarily suspended to make changes for filing return for 3 months period. The present order states that the facility will be restored before 25th October but the same would leave shorter period for assessees for filing the returns and hence, the extension.
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