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Non filing of nil return (Service Tax)

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This query is : Resolved


( Author )
13 January 2012

My client had taken Service tax Registration Number long before, but they had no Service Tax liability to pay, hence for all the past year's return was not filed till this date.Now i would like to know that failure of non filing of such Nil return will be penalised or not? We want to surrender our registration number, please let me know ,how to surrender my registration Number? Deparment has issued notice for non filing return of service tax,these notices are sustainable in Law or not?Please reply at your earliest.


Ram Avtar Singh

( Expert )
13 January 2012

Service Tax Nil Return required for all period otherwise penality will be impose. after Efiling of service tax return you can surrender simply with letter and original copy of ST2.


Suresh Ramaswamy

( Expert )
13 January 2012

All registered assessees have to file returns NIL or otherwise. Hence your client is required to file the nil returns for the entire period. All late filing of returns are subject to penalty. However the Service Tax Rules vide Rule 7(c) provides that the Superintendent / Assistant Commissioner may if an application is made on this behalf reduce or waive the penalty payable in case of 'NIL' returns. You should therefore file all the returns and make a petition for waiver of penalty under the said rule.

Thereafter you should surrender your ST - 2 online and submit the hard copies to the Divisional Deputy / Assistant Commissioner for processing. After submitting the details required and the undertaking prescribed your ST - 2 surrender will be accepted and a certificate issued by the Range Superintendent to that effect.


B.Chackrapani Warrier

( Expert )
15 January 2012

Procedure to surrender ST-2 online is as follows:-
Login on www.aces.gov.in > REG > Surrender > Select registration number > fill in the required details > click Surrender ST - 2 > when the process is successful take a printout > send this printout alongwith original ST-2 under acknowledgement to Jurisdictional Superintendent.


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