Due dates for filing of Service Tax returns for the period April to June 2017 and their revision thereof announced

Dear Taxpayer,

Vide Notification No. 18/2017-ST dated 22nd June 2017, amendment have been made to Rule 7(2) and Rule 7B(1) of Service Tax Rules, 1994 . As per the said amendment, the due date for filing ST-3 or ST-3C, as the case may be, pertaining to April to June 2017 is 15th August 2017 and such return can be revised within 45 days from the date of filing of return.

The amendments suggested in the notification No 18/2017-ST is reproduce here-
 
“In the Service Tax Rules, 1994-
  1. In rule 7, in sub rule (2),  after the second proviso, the following proviso shall be inserted, namely:-
    “Provided also that the rerun 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’, as the case may be.”

     
  2. In rule 7B, in sub rule (1), the following proviso shall be inserted namely,:-
    “Provided that the revised return for the period from the 1st day of April 2017, to the 30th day of June, 2017, shall be submitted within a period of forty five days from the date of submission of return under rule 7.”
With Regards,

CA Anish Poddar

anishpoddar@gmail.com

http://www.anishassociates.in

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