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Deadline for service tax
Posted on: 23/Jun/2017 4:40:07 PM
The period of filing service tax return is between 1st April 2017 and 30th June 2017.
In general, the due date to file service tax return is 25th October and 25th April for the first half and second half of the year respectively.
However, this year, as the GST tax regime is to be implemented, all sorts of indirect taxes are to be subsumed under GST. Hence, people will not have any applicability of service tax.
So, this creates the need for filing return during the 1st quarter which is between 1st April and 30th June this year, unlike half yearly returns. For the above period, the due date is 15th August 2017. The return can be filed through form ST-3 or ST-3C as applicable.
The service tax due between 1st April and 30th June 2017 can be revised within a time of 45 days of making the original return.
One can get the tax return filed using the availing input credit.
