7. [ Returns] [Substituted (w.e.f. 16.10.1998) by M.F. (D.R.) Notification No. 54/98-ST, dated 07.10.1998.].
(1)Every assessee shall submit a half yearly return in From 'ST-3', 'ST-3A', [or 'ST-3C'] [Inserted by Notification No. G.S.R. 1057 (E), dated 9.11.2016 (w.e.f. 1.7.1994).] 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.] [Inserted by Notification No. 47/2012-S.Tax dated 28.09.2012][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;] [Inserted vide Service Tax Amendment Rules, 2013, vide Notification No. 01/2013-Service Tax dated 22.02.2013][Provided also that the return for the period from the 1st day of April, 2017, to the 30th day of June, 2017, shall be submitted by the 15th day of August, 2017, in Form 'ST-3' or 'ST-3C', as the case may be.] [Inserted by Notification No. G.S.R. 625(E), dated 22.6.2017 (w.e.f. 1.7.1994).][* * * * ] [Omitted (w.e.f. 1.10.2011) by Notification No.43/2011-S.T. dated 25/08/2011.](3)[ Every assessee shall submit the half-yearly return electronically] [Inserted (w.e.f. 1.10.2011) by Notification No.43/2011-Service Tax dated 25/08/2011.](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.] [Inserted by Notification No.48/2011-Service Tax dated 19/10/2011.]
