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of <h1>India Mandates Electronic Filing for Half-Yearly Service Tax Returns Under Amended Service Tax Rules, 1994, Rule 7.</h1> The Government of India, through the Ministry of Finance, has issued Notification No. 43/2011 amending the Service Tax Rules, 1994. Effective from October 1, 2011, the amendment mandates that all assessees must submit their half-yearly service tax returns electronically. This change involves the omission of the proviso in sub-rule (2) of rule 7 and the insertion of a new sub-rule (3) requiring electronic submission. The amendment aims to streamline the filing process and enhance compliance efficiency.
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