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PART II—Section 3—Sub-section (i)

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NEW DELHI, THURSDAY, JUNE 22, 2017/ASHADHA 1, 1939

वित्‍त‍ंत्रालय ‍

(ररालजस्‍ि‍विाराल) ‍

(केंद्री ‍उत्‍परालद श‍ल्‍‍क‍रर‍ीींरालल्‍‍क‍ोर्ड) ‍

अविीूचनराल‍

नई‍दद श‍‍यी,‍22‍जून,‍2017

ीत.‍18/2017-ीेिराल‍कर‍

ीराल.कराल.वन.‍625(अ .—केंद्री ‍ीरकरालर,‍वित्‍त‍अविवन ं,‍1994‍(1994‍कराल‍32 ‍की‍िरालरराल‍94‍की‍उपिरालरराल‍(2 ‍के‍

ीरालथ‍पठित‍उपिरालरराल‍(1 ‍द्वरालरराल‍प्रद शत्‍त‍लवत‍त क‍कराल‍प्र र)‍करते‍ए ,‍ीेिराल‍कर‍वन ं,‍1994‍कराल‍रर‍ीतलरिन‍करने‍के‍वय ‍

वनम्‍नवयवतत‍वन ं‍ोनरालती‍ै ,‍अथरालड)त्‍:—‍

1.‍‍ (1 ‍‍इन‍वन ंक‍कराल‍ीतविप्‍त‍नरालं‍ीेिराल‍कर‍(चथथराल‍ीतलरिन ‍वन ं,‍2017‍ै ‍।‍

(2 ‍‍ े‍ररालजप्‍ंें‍प्रकराललन‍की‍तरालरीत‍कर‍प्रिृत्‍त‍ैक)े‍।‍

2.‍‍ीेिराल‍कर‍वन ं,‍1994‍ंें,—‍

(i ‍‍ वन ं‍ 7‍ के‍ उपवन ं‍ (2 ‍ ंें,‍ द शूीरे‍ परत्क‍ के‍ पश्‍चरालत्‍ वनम्‍नवयवतत‍ परत्क‍ अत:स्‍थरालवपत‍ दक राल‍ जराल )राल,‍

अथरालड)त्‍:—

‘‘परत्‍ ै‍ाी‍दक‍1‍अप्र य,‍2017‍ीे‍30‍जून,‍2017‍तक‍की‍अिवि‍के‍वय ‍वििरणी,‍ थरालवस्‍थवत,‍प्ररूप‍

‘ ीटी-3’‍ राल‍‘ ीटी-3ीी’‍ंें‍15‍अ)स्‍त,‍2017‍तक‍प्रस्‍त्त‍की‍जराल )ी‍।’’‍

(ii ‍‍‍वन ं‍7त‍के‍उपवन ं‍(1 ‍ंें,‍वनम्‍नवयवतत‍परत्क‍अत:स्‍थरालवपत‍दक राल‍जराल )राल,‍‍‍अथरालड)त्‍:—‍

‘‘परत्‍1‍अप्र य,‍2017‍ीे‍30‍जून,‍2017‍तक‍की‍अिवि‍के‍वय ‍प्नरीवित‍वििरणी‍वन ं‍7‍के‍अिीन‍

वििरणी‍के‍प्रस्‍त्त‍दक ‍जरालने‍की‍तरालरीत‍ीे‍पैंतरालयीी‍दद शन‍की‍अिवि‍के‍ाीतर‍प्रस्‍त्त‍की‍जराल )ी‍।’‘

[फराल. ीत.‍137/18/2017-ीेिराल‍कर]

्ॉ.‍श्रीपरालिड)ती‍ ी. य., अिर‍ीवचि‍

2

THE GAZETTE OF INDIA : EXTRAORDINARY

[PART II—SEC. 3(i)]

ठटप्‍पण‍:‍‍ंूय‍वन ं,‍ारालरत‍के‍ररालजप्,‍अीरालिरालरण,‍ाराल)‍II,‍तत्‍3,‍उपतत्‍(i)‍ंें‍अविीूचनराल‍ीत.‍2/94-ीेिराल‍कर,‍तरालरीत‍

28‍जून,‍1994,‍ीराल.कराल.वन.‍ीत.‍‍546(अ ,‍तरालरीत‍28‍जून,‍1994‍द्वरालरराल‍प्रकरालवलत‍दक ‍) ‍थे‍रर‍अतवतं‍ोरालर‍

उन्‍ैें अविीूचनराल‍ ीत.‍ 16/2017-ीेिराल‍ कर,‍ तरालरीत‍ 13‍ अप्र य,‍ 2017‍ द्वरालरराल‍ ीराल.कराल.वन.‍ ीत.‍ 369(अ ,‍ तरालरीत‍

13‍अप्र य,‍2017‍द्वरालरराल‍ीतलरवित‍दक राल‍) राल‍‍।

MINISTRY OF FINANCE

(Department of Revenue)

(CENTRAL BOARD OF EXCISE AND CUSTOMS)

NOTIFICATION

New Delhi, the 22nd June, 2017

No. 18 /2017- Service Tax

G.S.R. 625(E).—In exercise of the powers conferred by sub-section (1) 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:—

1.

(1) 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 inserted,

namely:—

“Provided also that the return for the period from the 1st 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 (1), the following proviso shall be inserted namely:-

“Provided that the revised return for the period from the 1st day of April, 2017, to the

30th day of June, 2017, shall be submitted within a period of forty five days from the date

of submission of the return under rule 7.”

[F. No. 137/18/2017-Service Tax]

Dr. SREEPARVATHY S. L., Under Secy.

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 16/2017-

Service Tax, dated the 13 April, 2017 vide number G.S.R. 369(E), dated the 13th April, 2017.

Uploaded by Dte. of Printing at Government of India Press, Ring Road, Mayapuri, New Delhi-110064

and Published by the Controller of Publications, Delhi-110054.

ALOK KUMAR

Digitally signed by ALOK KUMAR

Date: 2017.06.24 11:39:58 +05'30'