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 the 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.

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