Para 7 - Duties and obligations of the Service Tax Return Preparer - Service Tax Return Preparer Scheme, 2009

7. Duties and obligations of the Service Tax Return Preparer.- The Service Tax Return Preparer shall- (a) prepare the return with due diligence; (b) affix his signature on the return prepared by him; (c) furnish the return as specified in sub-paragraph (2) of paragraph 5; (d) hand over a copy of the return to the person whose return is prepared and furnished by him; (e) retain a copy of the acknowledgment of having furnished the return; (f) in respect of returns prepared and furnished by him maintain record of the following, namely:- (i) the name of assessees whose returns have been prepared and furnished by him during that month; (ii) the Service Tax Code(STC) number and premises code of such assessees; (iii) period for which return is filed; (iv) date of furnishing the return; (v) authority with whom return is filed; (vi) amount of tax payable; (vii) amount of tax paid; (viii) the fee charged and received by him (g) furnish a statement of particulars mentioned in item (vi) for every month on or before the seventh day of the immediately following month to the Resource Centre.