Returns

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....the 25th of the month following the particular half-year. ^7[Provided that the Form 'ST-3' required to be submitted by the 25th day of October, 2012 shall cover the period between 1st April to 30th June, 2012 only.] ^8[Provided further that the Form ST- 3 for the period between the 1^st day of July 2012 to the 30^th day of September 2012, shall be submitted by the 25^th day of March, 2013] ....

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....s of assesses who may not be required to submit the annual return referred to in sub-rule(3A).] ^6[(4) The Central Board of Excise and Customs may, by an order extend the period referred to in ^10[sub-rules (2) and (3A)] by such period as deemed necessary under circumstances of special nature to be specified in such order.] [Old: ^2(Rule 3) and (Rule 4) Omitted]     &....

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....copy of the return so assessed shall be sent to the assessee.         (4) The service tax determined and paid by the assessee shall be adjusted against the service tax assessed by the Central Excise Officer under sub-rule (3) and where the service tax so assessed is more than the service tax determined and paid by the assessee, the assessee shall pay the defic....