My consultant upload ST3 on 25.10.15 but on return copy show actual date of filling is 26.10.15 is it count as late return filling & what is the penalty amt.
15 December 2015
If return shows 26.10.15 then that will be treated as date of filing.
Penalty for Delay in filing Service Tax Return # Delay of first 15 days then penalty will be Rs. 500 # Delay of 15 to 30 days then penalty will be Rs. 1000 # Delay is more than 30 days then penalty will be Rs 1000+100 Rs. per day beyond 30 days, Subject to maximum penalty can be Rs. 20000/-
CAclubindia
