Failure to file ST3 electronically

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Kadiri Srinivas (Querist)
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28 December 2010 IF a company fails to file ST3 electronically then what is the amount of penalty and when should it be paid

CA.RAJIV SHUKLA FCA

CA.RAJIV SHUKLA FCA (Expert)
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28 December 2010 Till 31.03.2010 There was no any such penalty for the non e filling of the ST-3. As department accepted both returns E-Filed and Manual.

After 30.09.2010 department has not accpeted any Manual return on which E-Filling is applicable Service Tax>10 Lacs

Now it is descrtion of the department that Manual Filed Return treated as Invalid or Valid.

Fine & Penalty would be on the descretion of the Authority.

Kadiri Srinivas

Kadiri Srinivas (Querist)
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29 December 2010 I have filed the ST3 manually for April to September 2010 and dept has accepted it. In dec they came back for filing of electronic return as it`s total Service Tax> 10 lacs. What implications of law does it applies

CA.RAJIV SHUKLA FCA

CA.RAJIV SHUKLA FCA (Expert)
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29 December 2010 Pls Fill Declartion with Deaprtment for obtaining user id and password and after that E-file your Service tax Return now in Jan 2011.

If Department ask for Fine & Penalty pls request them with show casue reply and Manually Filed Return for record.

If they object more pay Rs.2000 maximum late filling fee Only.

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