Section 7 in 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.
