Service tax date extented

In the  notification no 48/2011-ST dated 19-10-2011, following three amendments are notified:

1)      Insertion of new sub rule (1A) after rule 4 (1) of Service Tax Rules, 1994: -  CBEC may by an order specify the documents which are to be submitted by an assessee along with service tax registration application.

2)      Insertion of new sub rule (4) after rule 7 (3) of Service Tax Rules, 1994: -  CBEC may by an order extend the period of filing of service tax returns as specified in sub-rule (2) of rule 7 of Service Tax Rules, 1994.

3)      Insertion of instruction no (iv) in General Instruction for filing of Form ST-3: -  For the purposes of Form ST-3, the words "received /paid" used shall be construed as "received or receivable /paid or payable', as the case may be, in terms of the Point of Taxation Rules, 2011"

As per order no 01/2011-Service Tax, CBEC has extended the date of submission of half yearly return for the period April 2011 to September 2011 from 25th October 2011 to 26th December 2011.

This is being done in view of the fact that the e-filing of service tax returns for all class of service tax assesses has been made mandatory for the first time vide notification no. 43/2011- Service Tax  dated  25.8.11, as such leaving less time for the trade to adjust to the requirement of e-filing.