ANNUAL RETURN UNDER SERVICE TAX PROVISIONS

[DR.MARIAPPAN GOVINDARAJAN]

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?

[Rajagopalan Ranganathan]

Sir,

To my knowledge no notifications has been issued in this regard. Everybody is busy with implementation of GST. Perhaps they have no time to pay attention to it.

[YAGAY and SUN]

Following message is popping up on www.aces.gov.in

The Central Excise Returns ER4, ER5, ER6 and ER7 are not required to be filed w.e.f 1st April 2016 (refer notification No.8/2016 CE(NT) dtd 1.3.2016 & 13/2016-CE(NT) dtd 1.3.2016 ). Assessees can continue to file these returns in ACES for the past period. A new Annual Return, is prescribed under Rule 12 (2) (a) of Central Excise Rules, 2002 read with Rule 9A of Cenvat Credit Rules, 2004.

The new format will be notified by the Board. The same has to be filed by 30th November 2016.

[Ganeshan Kalyani]

The Government is busy in GST. Probably they would come up with annual service tax return format before a month of may be before 2 weeks time. Thanks.

[Ganeshan Kalyani]

The return would be just compilation of two half yearly return. Thanks.

[DR.MARIAPPAN GOVINDARAJAN]

I contacted one officer of Central Excise, who is my friend. He informed that the form of Annual Return is under construction and it will be finalized soon. It will be a forerunner for Annual return to be filed in GST era.

[Ganeshan Kalyani]

Thank you so much Sri Mariappan Sir for updated news. Thanks for the effort.

AI Summary

Annual return requirement under service tax: new format to be notified and must be filed by the prescribed deadline.
Rule 7(3A) requires an annual service-tax return with the Board to notify the form and a November filing deadline; no notification had been issued and the form is reported under preparation. ACES indicates ER4-ER7 are not required from 1 April 2016 and that a new annual return under Rule 12(2)(a) Central Excise Rules read with Rule 9A Cenvat Credit Rules will be notified and must be filed by the prescribed November deadline.