Filing of service tax return
This query is : Open
DIVYESH JAIN
(Querist)
02 May 2016
Dear Sir
One of my client has done registration with Service Tax in June 2015, but he did not file the return for the period Apr-Sep 15
Is it mandatory to file the return for the above mentioned period as registration was done in June
One of my client has done registration with Service Tax in June 2015, but he did not file the return for the period Apr-Sep 15
Is it mandatory to file the return for the above mentioned period as registration was done in June
02 May 2016
Yes, mandatory to file form ST-3.
DIVYESH JAIN
(Querist)
02 May 2016
But the turnover is Nil during this period.. Is then it is mandatory as there are circulars which suggests Nil service tax returns need not be filed
02 May 2016
Then you may follow those circulars and need not file if you so wish.
KAVIRAJA ADDANGADI
(Expert)
02 May 2016
You have to file ST-3 once service tax registered. Even it is nil.
Rupesh Jain
(Expert)
03 May 2016
you have to file NIL return if you have no business transaction during the return period.
DIVYESH JAIN
(Querist)
05 May 2016
But is there any way to avoid late filing fees because there is zero turnover during the entire year.
05 May 2016
Yes, as per 3rd proviso to rule 7C of Service Tax Rules,1994, the Officer has power of waive/reduce the late filing fee in such cases wherein no service tax is payable.
DIVYESH JAIN
(Querist)
05 May 2016
Ok, should I file the return now without paying any late fee or wait till my client surrender his service tax number this year
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