Service Tax — Combined annual return for Central Excise and Service Tax - Service Tax - TRADE NOTICE No. 03/2016 (Service Tax)

OFFICE OF THE COMMISSIONER OF CENTRAL EXCISE AND CUSTOMS SERVICE TAX, HYDERABAD IV COMMISSIONERATE POSNETT BHAVAN: RAM KOTI: HYDERABAD 500 001 C. No. V/08/03/2016-Tech Date: 27.12.2016 TRADE NOTICE No. 03/2016 (Service Tax) Subject: Service Tax - Combined annual return for Central Excise and Service Tax- Reg. Authority: CBEC Circular No. 1050/38/2016-CX dated 08.11.2016 Kind attention is invited to Notification No. 8/2016-CE(N.T) (Sl. No. 5) dated 01.03.2016 and Notification No. 13/2016-CE (N.T) (Sl. No. 9) dated 01.03.2016 vide which Rule 12 of Central Excise Rules, 2002 and Rule 9A of CENVAT Credit Rules, 2004, respectively, were amended to replace the existing Central Excise Forms ER-4 to ER-7 with an Annual Return form. On the service tax side, vide Notification No. 19/2016-ST dated 01.03.2016, Rule 7 of the Service Tax Rules, 1994 was amended to prescribe an Annual Return. In terms of Rule 12 of Central Excise Rules, 2002 and Rule 7 of the Service Tax Rules, 1994, the format of the Annual Return, which was required to be filed by 30th day o November, was to be specified by the Board by Notification. 2. In view of the impending implementation of Goods Services Tax (GST), it has been declared by the Board (CBEC) that the aforesaid Annual Return shall not be required to be filed for the Financial year 2015-16 which is due to be filed by 30.11.2016. After implementation of GST, Annual return for non-GST goods only may be required. A final view on the same would be taken after due consultations with the trade. 3. In view of the above, the public are hereby informed that the aforesaid combined Annual Return for the year 2015-16 is not required to be filed. (A.R.S. KUMAR) COMMISSIONER