(1) Every assessee shall submit a half-yearly return in Form ‘ST-3’ or ‘ST-3A’, 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.
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.
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
(3) Every assessee shall submit the half-yearly return.
(3) and (4) [Omitted by the Service Tax (Amendment) Rules, 2001, w.e.f. 16-7-2001].
(4) The Central Board of Excise and Customs may, by an order extend the period referred to in sub – rule (2) by such period as deemed necessary under circumstances of special nature to be specified in such order.