Period of ST-3

[SANJAY BAHETI]

One of my client being an Individual is providing services by means of Renting of Immovable Property for commercial purposes. Till Aug,2012 his rental income not exceeded Rs.9 lacs. However if considering the rental Income of Sept,2012 then the limit crossed the SSI exemption limit.Therefore he applied for Registration with Service Tax Authorities in Oct,2012 at the week end.He is expecting ST-2 up to 10112012.thereafter He is going to deposit Service Tax up to Sept,2012 on excess value of taxable services prior to 15112012 along with Interest for delayed period. Now query is for which period ST-3 is to be filed i.e. whether for quarter July to Sept or Oct to Dec in future as my client is likely to obtain ST-2 only in Nov,2012.

AI Summary

Client Exceeds SSI Exemption, Plans Service Tax Payment; Query on ST-3 Filing Period for July-Sept Quarter A client providing commercial property rental services exceeded the Small Scale Industries (SSI) exemption limit in September 2012 and applied for service tax registration in October 2012. The client plans to pay service tax for the excess amount by mid-November 2012, including interest for the delay. The query concerns the appropriate period for filing the ST-3 return. One response suggests filing for the July to September quarter, as service tax obligations begin once the threshold is exceeded. Another response advises waiting for an official notification regarding the filing period for July to September 2012 before proceeding.