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January 2014

Time limit prescribed for filing form A-3 BY SEZ UNIT / SEZ DEVELOPER – Notification No. 15/2003-ST dated 21st November 2013

By Tarun Ghia, Pratik Mehta, Brijesh Cholera Chartered Accountants

Reading Time 1 mins

Notification No. 12/2013 exempts the services received by units located in SEZ or SEZ Developers for authorised operations subject to condition that the SEZ unit or SEZ Developer has to furnish declaration in Form A-3 on quarterly basis providing details of the specified services received by it without payment of Service Tax.

Notification No. 15/2003 – ST has amended the above condition by providing the time period by which such quarterly statement is to be filed. Accordingly SEZ unit or SEZ Developer is required to file Form A-3 by 30th of the month following the particular quarter. Further, the Notification also provides that Form A-3 pertaining to period July 2013 to September 2013 shall be furnished by 15th December, 2013.

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