E-Filing of Service Tax Returns (ST-3) is mandatory for all assesses w.e.f 01.10.2011 vide Notification No. 43/2011- Service Tax , dated 25.08.2011.

The due date of filing of Service Tax Return for the period from 1^st April’2014 to 3Oth September’2014 has been extended by CBEC from 25^th October’2014 to 14^th November’2014 due to the recent natural calamities in certain parts of the country.

Vide Order No.2/2014-ST, DATED 24-10-2014, 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 April 2014 to 30th September 2014, from 25th October, 2014 to 14th November, 2014.

The circumstances of a special nature, which have given rise to this extension of time, are as follows:

“Natural calamities in certain parts of the country.”