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..... 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 that the Form ST- 3 for the period between the 1st day of July 2012 to the 30th day of September 2012, shall be submitted by the 25th day of March, 2013] 4[***] 12[ Provided als .....

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..... mit 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 .....

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..... 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 .....

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..... 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 -
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