Penalty for non-filling of st3

This query is : Resolved

CA RAJIV RANJAN (Querist)
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17 December 2013 Dear sir

I want to know that one of my client has not filled ST 3 for f/y 2012-13.The maximum penalty is Rs.20000.

my question is this penalty is for each quarter ST3 or only one time

CA Kedar Sakhardande

CA Kedar Sakhardande (Expert)
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17 December 2013 The penalty is per return

CA Vikas Acharya

CA Vikas Acharya (Expert)
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17 December 2013 yes maximum penalty 20000 separately for each failure separately

CS,CA F,Numrologi TusharSampat

CS,CA F,Numrologi TusharSampat (Expert)
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17 December 2013 per default made in furnishing return.

CA Sachin D Jain

CA Sachin D Jain (Expert)
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18 December 2013 The penalty is not payable when gross service tax liability is nil in respect of the period for which st-3 is not filed.

Naresh Dharia F.C.A.

Naresh Dharia F.C.A. (Expert)
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18 December 2013 Before levy of the penalty showcause will be issued wherein to justify why the penalty should not be levied....
Secondly, in case of NIL tax..penalty cannot be levied....
Thirdly..provision has some exception...

CA Tousif Ahmed

CA Tousif Ahmed (Expert)
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19 December 2013 Sir please refer VCES scheme you may get some benefit. Find out your eligibility please refer.