Modified version of the Service Tax Return (ST-3) for the quarter July-September, 2012 is now available for uploading to ACES . Only offline version is available and there is no online version.

The utility needs to be downloaded afresh from ‘DOWNLOADS’ section of ACES website, www.aces.gov.in or afterlogging in, under the navigational path RET-> e-Filing -> Download eFiling Utility.

Before filling-in the Return, please go through the FAQs available under HELP Section of ACES Website under the navigational path: https://www.aces.gov.in > Help > Frequently Asked Questions > Returns > ST 3 Return for July-September, 2012.

The last date of e-filing of this return is 15th April, 2013. After uploading the return to ACES, the status of the return can be checked under RET-> e-Filing -> View XML Status and the filed return can be viewed under ‘View Original ST3′ and ‘View ST3′ options in the RET module of ACES after a few days (the exact date to be announced later).

As all are aware, in view of the implementation of the Negative List concept in Service Tax with effect from 1st July, 2012, the return filing cycle of six months (April-September, 2012) has been spilt.

This new ST 3 Return will be only for the period July-September, 2012, when Negative List was introduced. 
 

Those assessees who are registered on or after 01.07.2012 and the service description is 'All Taxable Services - Other than in the Negative List' or those assessees who have amended their Registration by adding the description 'Other than in the Negative List', are required to file amendment to their Registration online by deleting the said description and adding the relevant description(s) of Taxable Services available in the dropdown list in the online Amendment Form. Only after doing so, these assessees will be able to file their return for the period July, 2012 onwards.

The last date of filing the ST 3 return for the quarter July-September, 2012 has been extended by CBEC up to 15th April, 2013 vide Order No 3/2012 dated 15th October, 2012.( To view Order No: 1/2013-Service Tax dated the 6th March, 2013 click here)

Regarding filing of return for the period from October 2012-March, 2013, further announcements will be made in due course. Please visit ACES website for more details.