As per Notification No. 47/2012 -ST dt. 28.09.2012, the Assessee has to submit ST-3 return for the period April to June,12 on or before 25th of October,12. Kindly let us clarify, for subsequent period, the assessee has to submit ST-3 return on quarterly basis i.e. ST-3 return for the period July to Sept,12 on or before 25th of December, 12 ?
Regards,
VINAY
Service tax return filing: amended ST 3 cannot be submitted until online form is effective; later quarter deadline pending. Notification No. 47/2012 ST required ST 3 for April-June 2012 by 25 October 2012. No notification had fixed the timeline for July-September 2012, and filing could not proceed because the amended ST 3 form must first take effect online, as clarified on the tax authority's website. (AI Summary)