Simplified Laws Guide to Taxation and Legal Concern The last date of filing the service tax return for the period from 1st April, 2017 to 30 June, 2017 is 15th August, 2017. This has been decided by the government via notification no.18/2017.
The above clarification by the government of India is very useful because the whole industry was confused as what is to be done for this April to June.
Earlier, service tax return is filed half yearly by 25th October (April to September), but since GST shall be implemented by 1st July and service tax law shall cease to operate, the first half yearly return of 2017 shall be for the period April, 2017 to June, 2017.
Last Service Tax return – to be filed by 15 August,2017
This shall be the last service tax return which needs to be filed with the government of India. The service tax was introduced in the year 1994 and since then it has become one of the major sources of government income. But now, the service tax shall subsume under GST.
GST to be implemented by 1 July, 2017
Now, it has become final that GST shall be implemented by 1st July, 2017 and all the existing taxes shall ceases to operate in India.
New GST registration to open by 25 June, 2017
If you are a dealer looking for fresh GST registration, then you can register yourself by 25th June, 2017.
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
1 Ashadha, 1939 Saka
G.S.R. (E). – In exercise of the powers conferred by sub-section (I) 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) 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.
- 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.”
[F.No. 137/18/2017 – Service Tax]
(Dr. Sreeparvathy S.L.)
Under Secretary to the Government of India
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 number 16/2017-Service Tax, dated the 13 April, 2017 vide number G.S.R. 369 (E), dated the 13th April, 2017.
