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Online Filing of Service Tax Return

Posted last September 1, 2011, 10:24 am in Services report article

Hitherto Electronic filing of half yearly service tax return was mandatory for those assessees whose total Service Tax payment including utilization of CENVAT credit in the preceding financial year is Rs. 10 lakh or more.

 

However with effect from 1-10-2011, electronic filing of service tax returns have been made madatory for all the assessees.

 

Rule 7 of Service Tax Rules 1994 has been amended to provide for a new sub-rule 3 in the said rule which runs as under:

 

“(3) Every assessee shall submit the half-yearly return electronically”.

 

The Full notification is provided here below:

 

[TO BE PUBLISHED IN THE GAZETTE OF INDIA, EXTRAORDINARY, PART II, SECTION 3, SUB-SECTION (i)]

 

GOVERNMENT OF INDIA

MINISTRY OF FINANCE

(DEPARTMENT OF REVENUE)

*****

Notification No. 43/2011 – Service Tax

 

New Delhi, the 25th August 2011

Bhadra 3, 1933 (Saka)

 

G.S.R. 642 (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, 2011.

    (2) They shall come into force on the 1st day of October, 2011.

2. In the Service Tax Rules, 1994, in rule 7, -

(a) in sub-rule (2), the proviso shall be omitted;

(b) after sub-rule (2) as so amended, the following sub-rule shall be inserted, namely:-

“(3) Every assessee shall submit the half-yearly return electronically”.

 

 [F. No. 137/99/2011 – Service Tax]

 

 

(Deepankar Aron)

 Director (Service Tax)

 

 

 Note.-  The principal rules were notified vide notification No. 2/1994 – Service Tax dated the 28th June 1994, published in the Gazette of India, Extraordinary, Part II, section 3, Sub-section (i), vide number G.S.R. 546(E), dated the 28th June, 1994 and were last amended by notification No. 35/2011 - Service Tax, dated the 25th April, 2011, vide number G.S.R. 343 (E), dated the 25th April, 2011.