Due date of filing st-3

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Pranay Mittal

Pranay Mittal (Querist)
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25 December 2013 Please provide me details of due date of filing ST-3 return for FY 08-09,09-10,10-11,11-12,12-13

CMA. CS. Sanjay Gupta

CMA. CS. Sanjay Gupta (Expert)
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25 December 2013 Due date of filing Half yearly service Tax return in form ST3 is ---

1st Half - 25th October
2nd Half - 25th April

Due to introduction RCM and Negative List from 01.07.2012 the return of 1st half of FY 2012-13 was divided into two quarterly returns.

Due Date of Service Tax Return for April to June 2012 was 25th Nov 2012.

Due Date of Service Tax Return for July 2012 to Sept 2012 was 15th April 2013.

Due Date of Service Tax Return for Oct 2012 to March 2013 was 10th September 2013.

After that the due dates are as earlier. i.e., 25th October for April 2013 to September 2013.

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CMA. CS. Sanjay Gupta

CMA. CS. Sanjay Gupta (Expert)
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25 December 2013 Late fee for delay in filing---

First 15 Days - Rs 500
16-30 days Rs 1000

More than 30 days Rs 1000 + Rs 100 per day beyond 30 days. (Subject to Maximum of Rs 20000/-)

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CA Ysil Karunai

CA Ysil Karunai (Expert)
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30 January 2015 if service tax return filed is filed after the extended due date, then the penalty for late filing shall be calculated on actual due date or extended due date?

CMA. CS. Sanjay Gupta

CMA. CS. Sanjay Gupta (Expert)
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30 January 2015 It should be calculated based on extended due date.