SERVICE TAX NOTIFICATION
Notification No. 18/2017-Service Tax, Dated 22nd June, 2017
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:-
I. (I) 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.
2. In the Service Tax Rules, 1994,-
(i) in rule 7, in sub rule (2), after the second proviso, the following proviso shall be inselted, namely:-
"Provided also that the return for the period from the I st 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 (I), the following provi so shall be inserted namely:-
"Provided that the revised return for the period from the I st day of April, 2017, to the 30th day of June, 201 7, shall be submitted within a period of forty five days from the date of submission of the return under rule 7."
(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 16/201 7-Service Tax, dated the 13 April, 2017 vide number G.S.R. 369 (E), dated the 13th April, 2017.