Once again CBEC has extended the due date for service tax return for October-2012 to March-2013 to 31.08.2013 from 25.04.2013 vide CBEC order no 03/2013 dated 23/04/2013.Further it is also informed that utility to prepare the service tax return will be available at ACES website by 31.07.2013.
In order 03/2013 dated 23/04/2013 ,CBEC referred that circumstances of a special nature, which have given rise to this extension of time.But why they have taken so much time(3 months) to create the utility for six months,when they already have similar utility for three months ? Only they knows better .
It is worth to mention here that due date to file the service tax return for July-2012 to September -2012 is 30.04.2013.Further Online filing of service tax return is mandatory for all registered service providers.
Order has been reproduced here under.
Government of India
Ministry of Finance
Department of Revenue
Central Board of Excise & Customs
New Delhi, dated the 23rd April, 2013
Order No: 03/2013-Service Tax
In exercise of the powers conferred by sub-rule(4) of rule 7 of the Service Tax Rules, 1994, the Central Board of Excise & Customs hereby extends the date of submission of the Form ST-3, for the period from 1st October 2012 to 31st March 2013, from 25th April, 2013 to 31st August, 2013.
The circumstances of a special nature, which have given rise to this extension of time, are as follows:
“The Form ST-3, for the period from 1st October 2012 to 31st March 2013, is expected to be available on ACES around 31st of July, 2013”.
Under Secretary (Service Tax)
Central Board of Excise and Customs