ST- 3 Return for the period Oct’ 2012 to Mar’2013 to be filed by 31st Aug, 2013
As per rule 7 of the Service Tax Rules, 1994, every assessee has to submit a half yearly return by the 25th of the month following the particular half-year.
However, a proviso has been inserted in Rule 7(4) to provide that return in ‘ST - 3’ form for the period 01.10.2012 to 31.03.2013 has to be submitted by 31st Aug, 2013.
[Order No. 03/2013 ST dated 23.04.2013]
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