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Time for furnishing information return

Rule 4 - Service Tax - Rule 4 - 4. .- The information return referred to in rule 3 shall be- (a) filed on or before the 31stof December of the financial year following the financial year to which the return pertains: Provided that the Board, may, by way of an order, extend the date for filing such return for reasons to be recorded in writing in such order; (b) filed electronically, in Form AIRF, along with the Annexure of this Form, to the Directorate General of Systems and Data Management: Prov .....

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