Return by input service provider:
The input service distributor, shall furnish a half yearly return in Form ST-3 giving details of credit received and distributed during the said half year to the jurisdictional Superintendent of Central Excise, not later than the last day of the month following the half year period.
The due dates on this basis are tabulated as under:
Half year | Due date |
1st April to 30th September | 31th October |
1st October to 31st March | 30th April |