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November 2012

ST-3 Return for the period April to June, 2012

By Brijesh Cholera, Pratik Mehta, Chartered Accountants
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Circular no F. No. 137/22/2012-Service Tax Notification No. 47/2012–S.T. Since introduction of Negative List approach of Service Tax w.e.f. 1-7-2012, the classification and the payment of service tax under various categories of services were not required. The department has, vide this Circular, clarified that filing and verification of the data for the periods from April, 2012 to June, 2012 and July, 2012 to September, 2012 in the single return would be very complex for the industry as well as the department. The above Notification has been issued to amend the Service Tax Rules, 1994 so as to provide for the filing of data pertaining only to the period of April, 2012 to June, 2012 in the ST-3 return to be filed by 25th October, 2012.
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