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.”
(Dr. Sreeparvathy S.L.) Under Secretary to the Government of India
[F. No. 137/18/2017-Service Tax]
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
No. 16/2017-Service Tax,
dated the 13th April, 2017 vide number G.S.R. 369 (E), dated the 13th April, 2017.
|