Recently, the Central Government vide Notification No. 15/2013-ST dated November 21, 2013 specified the due date for filing of quarterly statement in Form A-3 by the SEZ Unit or the Developer by substituting clause (d) of sub-para (II) of para 3 of the Notification No. 12/2013-ST dated July 1, 2013. The format of Form A-3 is already available which was issued vide notification No. 12/2013-ST, dated July 1, 2013.

The Substituted clause is given below for your reference:

“(d) the SEZ Unit or the Developer shall furnish to jurisdictional Superintendent of Central Excise a quarterly statement, in Form A-3, furnishing the details of specified services received by it without payment of service tax, by 30^th of the month following the particular quarter:

Provided that for the quarter of July, 2013 to September, 2013 the said statement shall be furnished by the 15^th of December, 2013.”

Therefore, now every SEZ Unit or the Developer, availing the exemption specified in Notification No. 12/2013, is liable to furnish a quarterly statement, in Form A-3, by 30^th of the month following the said quarter.

Further, given the due date for filing of quarterly statement, the due date for the quarter July, 2013 to September, 2013 has already been passed which in normal circumstances would be October 30, 2013. Therefore, for the quarter July, 2013 to September, 2013, due date for furnishing of quarterly statement has been extended to December 15, 2013 by inserting proviso to the clause, ibid.

Accordingly, except for the quarter July, 2013 to September, 2013, due date for furnishing of Form A-3 by the SEZ Units or the Developer is as follows:

Period of Quarterly Statement	Due Date
1 April to 30 June	Upto 30 July
1 July to 30 September	Upto 30 October
1 October to 31 December	Upto 30 January
1 January to 31 March	Upto 30 April

Further, the due date for furnishing of Form A-3 for the quarter July, 2013 to September, 2013 by the SEZ Units or the Developer is December 15, 2013.