Delay filling of return without payment of penalty
This query is : Resolved
GOPAL KUMAR
(Querist)
08 February 2015
Hello experts,
One of my client got service tax regd. in aug 2014. He should file return on 25 act 2014. however he file the same on 7 january 2015. So penalty will be Rs. 5400/-
Now what he has to do
> Only pay penalty or he has to revise the return
one more thing he filed the NIL return so whether penalty will be payable on nil return also.
Please suggest me...
One of my client got service tax regd. in aug 2014. He should file return on 25 act 2014. however he file the same on 7 january 2015. So penalty will be Rs. 5400/-
Now what he has to do
> Only pay penalty or he has to revise the return
one more thing he filed the NIL return so whether penalty will be payable on nil return also.
Please suggest me...
08 February 2015
No penalty for late filing of Nil return. Citation: M/s SUCHAK MARKETING PVT LTD VERSUS COMMISSIONER OF SERVICE TAX, KOLKATA (2013 (6) TMI 641 - CESTAT KOLKATA) Penalty for late filing of Nil return - Held that:- in view of the Boards Circular No.97/8/07-ST dated 23.08.2007, in the event, no service is rendered by the service provider, there is no requirement to file ST-3 Returns. - there is nothing contrary to that circular - as per Rule 7C of the Service Tax Rules, in the event, nil returns are filed, the assessing officer had the discretion to waive the late fees for filing the ST-3 Returns. In my view, it is a fit case to invoke the proviso to Rule 7C and waive the late fees relating to the nil returns filed by the appellant during the period April, 2005 to March, 2008. - Penalty dropped.
GOPAL KUMAR
(Querist)
08 February 2015
What will be the situation if in revised return there is some payment of service tax
08 February 2015
Then pay the penalty and show the said challan in the return.
Remember Service Tax Return can be revised only once within 90 days of filing of original return.
Remember Service Tax Return can be revised only once within 90 days of filing of original return.
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GOPAL KUMAR
(Querist)
08 February 2015
thanks one i want to confirm that for calculation of penalty. I have taken days upto date of filling of original return and not upto revised return. what is correct pls suggest..
08 February 2015
You are correct. Upto filing of Original return.
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