Instruction regarding Notification No. 1/2013- Service Tax dated 22-2-2013 which seeks to amend the Service Tax Rules 1994 so as to prescribe the revised return Form ST3 and also stipulate that the last date for filing a return for the period July 2012 to September 2012, is 25th March 2013.
📋
Contents
Cases Cited
Referred In
Notifications
Circulars
Forms
Manuals
Acts
Rules & Regulations
Case Laws New
Ref Provisions New
Plus +
Source NTF
Summary
Similar
Note
Bookmark
Share
✓ Copied successfully !
Print
Print Options
For full text, please login
Login to TaxTMI
Verification Pending
The Email Id has not been verified. Click on the link we have sent on
Revised Return Form ST-3 requires assessees to file the July-September return by the extended deadline and electronically. Notification introduces the Revised Form ST-3 for assessees to furnish data solely for the period 1 7 2012 to 30 9 2012 and amends the Service Tax Rules to provide an extended last date for filing that return. The revision retains the existing structure but requests service wise data where practicable. The paper form is notified for legality, while rule requires electronic filing; the electronic ACES version may differ in interface and functionality and will be made available on ACES, with the filing deadline to be extended if ACES access is delayed.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Revised Return Form ST-3 requires assessees to file the July-September return by the extended deadline and electronically.
Notification introduces the Revised Form ST-3 for assessees to furnish data solely for the period 1 7 2012 to 30 9 2012 and amends the Service Tax Rules to provide an extended last date for filing that return. The revision retains the existing structure but requests service wise data where practicable. The paper form is notified for legality, while rule requires electronic filing; the electronic ACES version may differ in interface and functionality and will be made available on ACES, with the filing deadline to be extended if ACES access is delayed.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.