11 February 2012
registration for ST has been Applied in March 2011 but till date no documents for issuing ST-2 is furnished and commencement of business from April-2011 and for the first half year service tax has been collected and due to non furnishing of documents for ST-2 issue no tax paid. Now I would like to know there will be my liability to furnish the Half yearly return ended on March-2011 evenif no service provide and no collection of service tax. and further i know that due to non submission of documents for Issuing ST-2 my application will be deemed as rejected or live for issuing ST-2. and what will be the penalty provision for the above matters.
11 February 2012
As per order no.2/2011 dated 13/12/2011 it is stated that the hard copy of ST-1 along with supporting documents must be submitted to the concerned authority within a period of 15 days from the date of filing of the application for registration. Failure to do so would lead to rejection of the registration application.