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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