Efiling of service tax returns made mandatory for all assessees

In a major change in the manner of filing of Service tax returns the 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 herebelow:



[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.


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Posted by AMIT BAJAJ ADVOCATE at 8:33 PM

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