Half yearly Returns

[guna ch]

Dear Experts,

Kindly advice me is service tax return become quarterly instead of half yearly .

[JAMES PG]

ST -3 Return is to be filed once in every six months. With the introduction of neagtive services wef 1.07.12 and due to the issues associated with updation in ACES, it has been directed to file Return for the quarter Apr-June. Remaining Return for July-Sept  period to be filed at a date to be notified

AI Summary

Service tax return periodicity clarified: ST-3 remains half-yearly, though a quarter filing was ordered due to system issues. The operative position is that the ST-3 return is to be filed once every six months; however, due to the introduction of negative services and ACES update issues an interim direction required filing for the April-June quarter, with the remaining July-September return to be filed on a date to be notified.