Due Date of Service Tax Return for October 2012 to March 2013 remains Intact

By | February 28, 2013

The date of filing service tax return for second quarter of financial year 2012-13 remains intact i.e. 25th April, 2013.

Service Tax ReturnAs we all know that Service Tax Return for first half year of Financial Year 2012-13, starting from April 2012 to September 2012 has been divided into two quarters i.e. April to June 2012 and July to September 2012. But this does not change the due date of filing return of Second Quarter starting from October 2012 to March 2013.

Read: Due Date for filing of Service Tax Return for the Quarter July to September, 2012 is notified as March 25, 2013.

The Central Government vide Notification No. 01/2013-ST dated 22-02-2013 has released the much awaited paper version of Form ST -3 (Read: How to Fill Form ST-3) for filing the Service Tax Return under the new negative list approach w.e.f. 01-07-2012, by inserting a new proviso to Rule 7(2) of the Service Tax Rules, 1994 vide the above notification.

Further CBEC has also clarified that New Form ST-3 is required to be filed online mode only and new form for online submission is expected to be available at ACES in first week of March. (Read: Complete Circular)

In general practice, Service Tax Return for the Half-Yearly period is filed by the 25th of the month following the particular half-year and shall continue to be the same. The Half Year period was broken to Quarterly period only for the period April to September, 2012 due to material change in service tax approach of implementing negative list of taxation from 1st July, 2012.

Thereafter, unless notified otherwise, the last date for filing Return for the Half-Year period from October to March, 2013 would be 25th April, 2013.

Further as per latest Circular issued by CBEC ,that if online filing of return is not available by reasonable time then due date of filing service tax quarterly return for the Period July, 2012 to September, 2012 may be extended.

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