Returns

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..... eturn 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 2 .....

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..... 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 (R .....

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..... able 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 .....

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..... 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 28/09/2 .....

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