Filing of service tax return

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DIVYESH JAIN (Querist)
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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

Bhaskaran Chackrapani Warrier

Bhaskaran Chackrapani Warrier (Expert)
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02 May 2016 Yes, mandatory to file form ST-3.

DIVYESH JAIN

DIVYESH JAIN (Querist)
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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

Bhaskaran Chackrapani Warrier

Bhaskaran Chackrapani Warrier (Expert)
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02 May 2016 Then you may follow those circulars and need not file if you so wish.

KAVIRAJA ADDANGADI

KAVIRAJA ADDANGADI (Expert)
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02 May 2016 You have to file ST-3 once service tax registered. Even it is nil.

Rupesh Jain

Rupesh Jain (Expert)
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03 May 2016 you have to file NIL return if you have no business transaction during the return period.

DIVYESH JAIN

DIVYESH JAIN (Querist)
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05 May 2016 But is there any way to avoid late filing fees because there is zero turnover during the entire year.

Bhaskaran Chackrapani Warrier

Bhaskaran Chackrapani Warrier (Expert)
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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

DIVYESH JAIN (Querist)
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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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