Late Fee and Penalty for delayed filing of ST-3 Returns



Late Fee As per provisions contained in Section 70 of the Finance Act, 1994, a person liable to pay Service tax is required to file periodical return in prescribed form with late fee for delayed furnishing of return. It also provides the maximum amount of late fee payable. Rule 7 of
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About the Author

Corporate Consultant- Central Excise & Service Tax

Corporate Consultant- Goods and Service Tax under the banner of Karandikar Associates. Contact Details: Email- gst @ karandikarassociates.in Handphones: 9869004521 Normal 0 false false false EN-IN X-NONE X-NONE ... Read more

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