Rule 7 - Returns - Service Tax Rules, 1994

7. Returns 1 (1) Every assessee shall submit a half-yearly return in Form `ST-3' or `ST-3A 11 [ or ST-3C]', as the case may be, along with a copy of the Form TR-6, in triplicate for the months covered in the half-yearly return. (2) Every assessee shall submit the half-yearly return by the 25th of the month following the particular half-year. 7 [Provided that the Form ST-3 required to be submitted by the 25th day of October, 2012 shall cover the period between 1st April to 30th June, 2012 only. ] 8 [ Provided further tha t the Form ST- 3 for the period between the 1 st day of July 2012 to the 30 th day of September 2012, shall be submitted by the 25 th day of March, 2013 ] 4 [***] 12 [ Provided also that the return for the period from the 1st day of April, 2017, to the 30th day of June, 2017, shall be submitted by the 15th day of August, 2017, in Form ST-3' or 'ST-3C', as the case may be. ] 5 [(3) Every assessee shall submit the half-yearly return electronically.] 9 [ (3A) Notwithstanding anything contained in sub-rule (1), every assessee shall submit an annual return for the financial year to which the return relates, in such form and manner as may be specified in the notification in the Official Gazette by the Central Board of Excise and Customs, by the 30th day of November of the succeeding financial year; (3B) The Central Government may, subject to such conditions or limitations, specify by notification an assesse or class of assesses who may not be required to submit the annual return referred to in sub-rule(3A).] 6 [( 4) The Central Board of Excise and Customs may, by an order extend the period referred to in 10 [sub-rules (2) and (3A)] by such period as deemed necessary under circumstances of special nature to be specified in such order.] [Old: 2 (Rule 3) and (Rule 4) Omitted] -------------------------- Notes : 1. Has been substituted vide Notification No. 54/98 dated 7/10/1998 , before it was read as, (1) Every assessee shall submit a half-yearly return in Form 'ST-3' or ' ST-3A ', as the case may be, alongwith a copy of the Form TR-6 , in triplicate for the months covered in the half-yearly return. (2) Every assessee shall submit the half-yearly return by the 25th of the month following the particular half-year. 2. Has been Omitted vide Notification No. 5/2001 dated 9/7/2001 , before it was read as, [OLD Rules] (3) The Central Excise Officer shall thereupon, assess the service tax payable including interest, if any, payable thereon and complete the assessment memorandum. A copy of the return so assessed shall be sent to the assessee. (4) The service tax determined and paid by the assessee shall be adjusted against the service tax assessed by the Central Excise Officer under sub-rule (3) and where the service tax so assessed is more than the service tax determined and paid by the assessee, the assessee shall pay the deficiency, along with amount of interest determined thereon, within ten days of the receipt of the copy of the return from the Central Excise Officer and where such service tax is less, the assessee may apply for refund in accordance with the provisions of section 11B of the Central Excise Act, 1944 (1 of 1944). 3. Inserted vide notification no. 01/2010 ST dated 19-2-2010 4. Proviso to rule 2 omitted vide notification no. 43/2011 ST dated 25-8-2011 , w.e.f. 1.10.2011 before it was read as: 3 [Provided that where an assessee has paid a total service tax of rupees ten lakh or more including the amount paid by utilisation of CENVAT credit, in the preceding financial year, he shall file the return electronically] 5. Inserted vide notification no. 43/2011 ST dated 25-8-2011 w.e.f. 1.10.2011 6. Inserted vide notification no. 48/2011 ST dated 19-10-2011 7. Inserted vide Notification No. 47/2012-SERVICE TAX, dated 28/09/2012 8. Inserted vide Notification No. 01/2013-Service Tax February 22, 2013 9. Inserted vide Not. 19/2016 - Dated 1-3-2016, w.e.f. 1st day of April, 2016. 10. Substituted vide Not. 19/2016 - Dated 1-3-2016, w.e.f. 1st day of April, 2016, before it was read as, sub-rule (2) 11. Inserted vide Not, 48/2016 - Dated 9-11-2016 w.e.f. 1st day of December, 2016 12. Inserted vide Not. 18/2017 - Dated 22-6-2017