As the country is heading towards the roll-out of the new indirect tax law, the Goods and Services Tax return Act, the Central Board of Excise and Customs (CBEC) mandated all the service providers who are assesses under the Finance Act, 1994 to submit returns for the period April to June by August 15th, 2017.
The Board has amended the Rules and notified the same in this regard.
The Rule as notified by the Board mandates that the Service Tax Return for the period 1st April 2017 to 30th June 2017 must be filed by 15th August 2017.
It further stated that the revised service tax return for the said period must be filed within a period of forty-five days from the date of submission of the original return under Rule 7.
Read the full text of the Notification below.
