Rule 7(3A) of Service Tax Rules, 1994 provides for filing of Annual return on or before 30th November for the year 2015 -16. Whether the Form for the Annual Return has been made ready by the Board?
ANNUAL RETURN UNDER SERVICE TAX PROVISIONS
DR.MARIAPPAN GOVINDARAJAN
Annual Return Filing for 2015-16: No Form Released Yet, Awaiting GST Transition Updates Before November 30 Deadline. A discussion on a forum addressed the filing of the Annual Return under Service Tax provisions for the year 2015-16, due by November 30, 2016. Participants noted that no notification had been issued regarding the form for the Annual Return, likely due to the focus on implementing GST. A message on the ACES website indicated that certain excise returns were no longer required from April 2016, and a new Annual Return format would be announced. It was suggested that the new form might be released shortly before the deadline, possibly as a precursor to GST-related filings. (AI Summary)