All Chief Commissioners of Central Excise / Customs and Central Excise
Directors General of Service Tax /Central Excise Intelligence /Audit/Systems;
All Commissioners of Central Excise/ Customs and Central Excise
All Commissioners of Service Tax
Commissioners LTU Mumbai/Delhi
All Additional Directors General Systems
Subject: Revised Form ST 3
Attention is invited to this office letter dated 28th September 2012 issued
from F. No 137//22/2012-Service Tax ( copy of which can be accessed at , wherein it was informed , inter alia, that in the ST- 3 return which was due by 25-10-2012, assessees had to provide data only for the period 1-4-2012 to 30-6-2012 . It was also informed therein that data for the period 1-7-2012 to 30-9-2012 would have to be furnished in a return in a revised format and that the revised format of the return and the last date for filing it would be indicated separately. 2. Data for the remaining portion of the half year ( i.e 1-7-2012 to 30-9-2012 ) can now be furnished by the assessees in the revised Form ST3 , which has been notified videdated 22- 2-2013 . Since ordinarily this would have formed part of the return , the due date of which was 25th October 2012, rule 7(2) of the Service Tax Rules 1994 has also been amended vide the same notification, so as to provide that the last date for filing the return covering the period 1-7-2012 to 30-9-2012 is 25-3-2013. It is clarified that when filing this return, assessees need to fill in data only for the period 1-7-2012 to 30-9-2012.
3. The paper version has to be notified for legality( reference paragraph 2 above). It must however be borne in mind that in terms of rule 7(3) of the Service Tax Rules 1994, all returns have to be filed electronically. The electronic version, to be completed by the assessee, may therefore differ in certain aspects from the paper version. For example, for certain fields, drop down menus from which an option has to be chosen, will be there in the electronic version but not in the paper version . Similarly provisions in the electronic version to add rows or validate entries cannot be appropriately indicated in the paper version. The revised Form ST-3 is expected to be available on ACES by the first week of March. However in the event of any delay , the last date will be suitably extended and adequate time given so that no inconvenience is caused to the assessees. The assessees are advised to access the ACES website wherein updates will be given.
4. The objective behind revising the ST-3 form has been to retain the existing structure, which both the assessees and the departmental officers are familiar with,
while making some changes required after 1-7-2012. Assessees are expected to fill in service wise data as before, for effective use of the data available consequent to the restoration of accounting codes. In the interregnum, the assessee might not be able to do so, as duty payment was not required to be service wise. While recognizing this difficulty, assessees are requested to provide service wise data, to the extent possible, for this period also. 5.
The above information may be communicated to departmental officers and
1º.Parte: Hitos históricos Este es un recorrido cronológico que cuenta cómo fueron los inicios del Día Internacional de la Mujer, tomando como marco de referencia la Revolución Rusa, el crecimiento del sindicalismo femenino, las pugnas entre socialistas y sufragistas y las dos primeras guerras mundiales 1907 • Obreras textiles desfilan por las calles de Nueva York con carteles que reclama
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