Service tax exemption for sez- due date for filing form a-3

Sumit Grover (Chartered Accountant ) (3652 Points)

22 November 2013  

Enclosed hereiwth the notification no. 15/2013-ST issued by CBEC, which has brought an amendment in notification no. 12/2013-ST, by laying down the following time limits for submission of form A-3(details of specified services received by SEZ unit or developer without payment of service tax):

 

S.No.

PERIOD

DUE DATE

1.

July’13-September’13

15th December ‘13

2.

Subsequent Quarters

30th  of the month following the quarter