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St3 before getting st2

Service Tax (Legacy) 653 views 4 replies

 

 

 

Sir, 1 of our clients has taken st2 on 18/01/2013 and they want us to file st returns relating to F.y.2010-11 and f.y 2011-12.I wud like to know if it is possible to file returns before registration date.Thanks in advance...In anticipation of your reply at the earliest.............
 

 

Replies (4)

no u cannot file ST-3 for F.Y. 2010-11 and 2012-13

if the gross amount chargeable to tax in the F.Y. 2010-11 and 2011-12 is less than the limit specified then thereis no need to apply for service tax registration and hence no need to file st-3

Thanks for ur reply Akanksha......s the Assessee has Turn over exceeding 10 lakhs in F.y 2010-11 & 2011-12 and hence they want to pay tax and file ST returns accordingly.So my query is can they do so as they got ST registration on 18/02/2013?

They can file the return and along with the return Late filing fees..

yes.. agreed with above.. also penalty is also leviable..


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