S T 3 Returns

[GURURAJA VENKATESH]

What is the last date of filing S T Returns for ISD (Input Service Distributors) for the period October 2015 to March 2016?

Is it 25/04/2016 or 30/04/2016?

Kindly clarify.

ANANTH KUMAR

[Rajagopalan Ranganathan]

Sir,

The last date for filing ST-3 return by input service distributors for the period October 2015-March 2016 is 25.4.2016.

[KASTURI SETHI]

Dear Sh.Anant Kumar Ji,

Pl. go through Rule 9 (10) of Cenvat Credit Rules, 2004 inserted vide Notification No.23/2004-CE(NT) dated 10.9.2004 as amended vide Notification No.28/2005(NT) dated 7.6.2005 (Effective from 16.6.2005). Relevant extract is given below:-

"(ii) for sub-rule (10), the following sub-rule shall be substituted, namely :-

“(10) The input service distributor, shall furnish a half yearly return in such form as may be specified, by notification, by the Board, giving the details of credit received and distributed during the said half year to the jurisdictional Superintendent of Central Excise, not later than the last day of the month following the half year period.”.

[Ganeshan Kalyani]

Yes the return has to be filed six monthly. Nicely explained by Sri Rajagopalan sir and Sri Kusturi sir. Thanks.

[DR.MARIAPPAN GOVINDARAJAN]

The last date for filing ST-3 return for ISD for the period from October 2015 to March 2016 is 30.04.2016.

[KASTURI SETHI]

Sh.M.Govindarajan Ji,

Agreed with you, Sir. This was the purpose of posting the relevant rule in my reply dated 22.4.16

AI Summary

ISD half yearly return filing must be completed by the last day of the month following the half year period.
Input service distributors must furnish a half yearly return, in the Board specified form, to the jurisdictional Superintendent of Central Excise not later than the last day of the month following the half year period, reporting details of credit received and distributed during that half year.