Due date for service tax return for April'17 to June'17

Generally the due dates for filing the service tax returns are 25th October for the first half of the year (i.e. from 1st April to 30th September) and 25th April for the second half of the year (i.e. from 1st October to 31st March).

But as this year the GST tax regime will be implemented, all the indirect taxes will be subsumed into GST. So there will be no further applicability of service tax.

So there arises a need to file returns for the 1st quarter (i.e. from 1st April,2017 to 30th June,2017) unlike the regular half yearly return. The due date for the above period (1.e. 01.04.17 to 30.06.17) is 15th August 2017 which is notified vide notification no. 18/2017. This return needs to be filed in form ST-3 or ST-3C as may be applicable. {The above changes are done by way of insertion after the second proviso of rule 7, in sub rule 2}

The service tax return which is to be filed for the period of 1st April,2017 to 30th June,2017 can be revised within 45 days of filing the original return. {The above changes are done by way of inserting a proviso in rule 7B, in sub rule 1}