Seeks to amend the Rule 7 and & 7B of the Service Tax Rules 1994 so that the return for the period from 01.04.2017 to 30.06.2017 shall be submitted by 15.08.2017.

Service tax return for the period April 2017 to June 2017 is to be filed on or before 15th of August 2017 and revised service tax return if required within 45 days from the date of filing the original return

GOVERNMENT OF INDIA

MINISTRY OF FINANCE

(DEPARTMENT OF REVENUE)

(CENTRAL BOARD OF EXCISE AND CUSTOMS)

Notification No. 18/2017- Service Tax

New Delhi, the 22nd June, 2017 

G.S.R. (E). – In exercise of the powers conferred by sub-section (1) read with sub-section (2) of section 94 of the Finance Act, 1994 (32 of 1994), the Central Government hereby makes the following rules further to amend the Service Tax Rules, 1994, namely: –

1. (1) These rules may be called the Service Tax (Fourth Amendment) Rules, 2017.

     (2) They shall come into force on the date of their publication in the Official Gazette.

2. In the Service Tax Rules, 1994,-

(i) in rule 7, in sub rule (2), after the second proviso, the following proviso shall be inserted, namely: –

“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.”

(ii) 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 the return under rule 7.”

[F. No. 137/18/2017-Service Tax]

(Dr. Sreeparvathy S.L.)

Under Secretary to the Government of India

Note:– The principal rules were published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide notification number 2/94-Service Tax, dated the 28th June, 1994 vide number G.S.R.546 (E), dated the 28th June, 1994 and last amended vide notification number 16/2017-Service Tax, dated the 13 April, 2017 vide number G.S.R. 369 (E), dated the 13th April, 2017.

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Posted Under

Category : Service Tax (3281)
Type : Notifications (15211) Notifications/Circulars (30059)
Tags : service tax notifications (1074) ST-3 (70)

7 responses to “Service Tax Return for April to June 2017 to be filed by 15.08.2017”

  1. swati says:

    if there is delay in filling of return for April to June 17 what will be the penalty we have to pay??

    • BRETTON WOODS FINLEASE LTD says:

      please intimate that if there will be penality in submitting the service tax return late for the period 1.4.2017 to 30.6.2017.IN MY VIEW THERE SHOULT BE NO PENALITY

  2. anita says:

    april to june (first quatter) service tax return date 15 augest or september 30th

  3. nihar ranjan mohanty says:

    for service tax payment,payment for quatter apr-june 2017 has to be under which website GST or ACES

  4. Jayaprakash says:

    in fact i was searching for the rate of GST for service tax Business Auxiliary service. Not able to browse it. can you mail me the details.

    JP

    • BRETTON WOODS FINLEASE LTD says:

      PLEASE INTIMATE IF THERE WILL BE ANY PANLITY IN SUBMITTIING THE RETURN LATE FOR THE PERIOD 1.4.2017 TO 30.6.2017.IN MY VIEW THERE SHOULD BE NO PENALITY

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