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Service return cannot be filed

krishnakumar (Compliance -Manager CWA) (287 Points)

01 October 2012

No Service Tax Return Filing Till Modification in ST 3 Form

All Service Tax assessees are hereby informed that they will not be able to file ST 3 returns in ACES now and have to wait until the modified version of ST 3 Form is made available in a few weeks. Please revisit ACES website(https://www.aces.gov.in) for further information. Inconvenience caused is regretted

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8 Replies

krishnakumar (Compliance -Manager CWA) (287 Points)
Replied 01 October 2012

ST return to be filed by 25-10-2012 shall be for the period from 1-4-2012 to 30-6-2012 Service Tax (Fourth Amendment) Rules, 2012 – Amendment in rule 7

Attached File : 643956 1064395 service tax notification.pdf downloaded: 186 times

yashsr (CA) (2285 Points)
Replied 01 October 2012

I'm slightly confused. Do I need to file quarterly returns from now on instead of 6 monthly? And should I file Quarterly returns for Apr-June with the old version and July to Sept with the modified version?

krishnakumar (Compliance -Manager CWA) (287 Points)
Replied 01 October 2012

Yashs..I think they will gonna make quartely return instead of halfyearly from this financial year..:)

Lalit Sangani (M.Com. Asst. Manager Account) (731 Points)
Replied 01 October 2012

ST-3 Return to be Filed by 25.10.2012 to Cover only Period up to 30.6.2012.

TIOL-DDT 1953
01.10.2012
Monday

AS per Rule 7 of the Service Tax Rules, every assessee is required to submit a half yearly return by 25th October for the period 1st April to 30th September and by 25th April for the period 1st October to 31st March.

Now, from 1st July 2012, major changes have been brought out in the Service Tax regime and the return to be filed by 25th October 2012 would cover the two periods, one prior to 1st July 2012 under the old regime and the other from 1st July 2012 under negative list regime.

The Government feels that Combination of all these provisions into one return would have made the return complex for the assessees .

So, the return to be filed by 25th October 2012 would cover only the period, 1st April 2012 to 30th June 2012. The return for the period 1st July 2012 to 30th September 2012 shall be filed later in a new form and within the time to be stipulated.

The Service Tax Rules have been amended to insert a proviso to Rule 7(2).

ak mangal (Engg) (52 Points)
Replied 12 October 2012

Above mail from acesadmin @ icegate.gov.in to all assesees and related ACES circular is very confusing.
When you go to 'What's New Section' on https://www.aces.gov.in as advised in mail, NOTIFICATION No 47/2012-SERVICE TAX of 28th September, 2012 says return in ST-3 by 25 Oct will be for Apr- June period only ! This is contradictory to mail which says I must wait few weeks for filing online return. Request please advise what is correct.

Does it mean that return in existing ST-3 format is to be filed for Apr-June 12 period and after few weeks in the new format for Jul-Sep 12 period?

Please help clarify urgently,

Regards, AK Mangal

U S Sharma (glidor@gmail.com) (21056 Points)
Replied 12 October 2012

from april-2012 onwards all returns would be filed under new format, wait for the updation in aces.

ak mangal (Engg) (52 Points)
Replied 12 October 2012

Thanks for response Mr Sharma; how ever your reply is contrary to NOTIFICATION No 47/2012-SERVICE TAX of 28th September, 2012.

U S Sharma (glidor@gmail.com) (21056 Points)
Replied 12 October 2012

TO BE PUBLISHED IN THE GAZETTE OF INDIA EXTRAORDINARY , PART II, SECTION 3, SUB-SECTION(i) GOVERNMENT OF INDIA MINISTRY OF FINANCE DEPARTMENT OF REVENUE

NOTIFICATION No 47/2012-SERVICE TAX

New Delhi, the

28th September, 2012

6 Asvina, 1934 Saka

G.S.R (E).-In exercise of the powers conferred by sub-section(1) read with sub-section (2)

of section 94 of the Finance Act 1994 (32 of 1994), the Central Government hereby makes the

following rules further to amend the Service Tax Rules, 1994, namely:-

1. (1) These rules may be called the Service Tax(Fourth Amendment) Rules, 2012.

(2) They shall come into force on the date of their publication in the Official Gazette.

2. In the Service Tax Rules,1994, in rule 7, in sub-rule(2), the following proviso shall be

inserted, namely:-

“Provided that the Form „ST-3‟ required to be submitted by the 25 th day of October, 2012 shall cover the period between 1 st April to 30 th June, 2012 only.”

F.No 341/21/2012-TRU

(Rajkumar Digvijay)

Under Secretary to the Government of India Note: The principal rules were published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section(i) vide notification No. 2/94-ST, dated 28 th

June, 1994 vide number G.S.R 546(E), dated the 28 th June, 1994 and were last amended by notification No 46/2012- Service Tax, dated the 7 th August 2012 , vide GSR 622 (E) dated the 7

th August 2012.