Due date of filing half yearly ST-3 return extended to 31st August, 2013
SECTION 70 OF THE FINANCE ACT, 1994, READ WITH RULE 7 OF THE SERVICE TAX RULES, 1994 - FURNISHING OF RETURNS – DUE DATE FOR SUBMISSION OF FORM ST-3 FOR PERIOD FROM 1-10-2012 TO 31-3-2013 EXTENDED FROM 25-4-2013 TO 31-8-2013
ORDER NO. 3/2013-ST [F.NO.137/99/2011-ST], DATED 23-4-2013
In exercise of the powers conferred by sub-rule (4) of rule 7 of the Service Tax Rules, 1994, the Central Board of Excise & Customs hereby extends the date of submission of the Form ST-3, for the period from 1st October 2012 to 31st March 2013, from 25th April, 2013 to 31st August, 2013.
The circumstances of a special nature, which have given rise to this extension of time, are as follows:
"The Form ST-3, for the period from 1st October 2012 to 31st March 2013, is expected to be available on ACES around 31st of July, 2013".