7. Returns
(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 electronically.
(3A) Notwithstanding anything contained in sub-rule (1), every assessee shall submit an annual return for the financial year to which the return relates, in such form and manner as may be specified in the notification in the Official Gazette by the Central Board of Excise and Customs, by the 30th day of November of the succeeding financial year;
(3B) The Central Government may, subject to such conditions or limitations, specify by notification an assesse or class of assesses who may not be required to submit the annual return referred to in sub-rule(3A).
(4) The Central Board of Excise and Customs may, by an order extend the period referred to in sub-rules (2) and (3A) by such period as deemed necessary under circumstances of special nature to be specified in such order". |