Every one has to file now Service Tax Return

The amendment is carried out to Rule 7 of STR, 1994 to provide that all assessee (without any service tax limit) has to file half yearly return in form ST-3 w.e.f. 01/10/2011. Earlier only those assessee whose service tax payment was more than Rs. 10 Lacs in the preceding financial year were required to file returns electronically.

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[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)

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Notification No. 43/2011 – Service Tax

New Delhi, the 25^th 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 1^st 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 28^th 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 25^th April, 2011, vide number G.S.R. 343 (E), dated the 25^th April, 2011.