Return
This query is : Resolved
24 October 2015
if i file service tax return on monday i.e 26.10.2015 will it be considered as late return ?
24 October 2015
By Circular No. 63/2003 dated 14-10-2003, Board clarified,
++Doubts have arisen with regard to the last date of payment of Service Tax and for filing the Service Tax return in case the 25th of the month in which the Service Tax is to be paid or return filed happens to be public holiday.
++ In case of genuine hardship on account of public holiday on 25th of the month in which a service provider has to pay the service tax or file the returns, he may pay the service tax in Government account on next working day immediately following the holiday. Same thing applies with regard to the filing of return.
However in view of electronic filing of returns nowadays we should strive to file returns by 25th itself to avoid any disputes as Serviec tax Deptt. is also showing the last date as 25/10/2015 in its site / advertisements...
++Doubts have arisen with regard to the last date of payment of Service Tax and for filing the Service Tax return in case the 25th of the month in which the Service Tax is to be paid or return filed happens to be public holiday.
++ In case of genuine hardship on account of public holiday on 25th of the month in which a service provider has to pay the service tax or file the returns, he may pay the service tax in Government account on next working day immediately following the holiday. Same thing applies with regard to the filing of return.
However in view of electronic filing of returns nowadays we should strive to file returns by 25th itself to avoid any disputes as Serviec tax Deptt. is also showing the last date as 25/10/2015 in its site / advertisements...
You need to be the querist or approved CAclub expert to take part in this query .
Click here to login now
Click here to login now
Similar Resolved Queries
Unanswered Queries
- DELIVERY GOLD & SILVER AND OTHER ETF TRADING PROFIT AS BUSINESS INCOME
- GSTR-1A How to update Invoice
- Excess salary payment.
- 3cd- cash system of accounting is allowed?
- Provision for loans that are under Revenue Recovery
- APPLICABILITYOF GST ON STUDENT HOSTEL FEES
- Form 121-contradictory opinions
- Current Account Opening for Sole Proprietorship with Udyam Certificate - Zero Turnover
- Stamp Paper for partnership firm change new income tax 2025
- TDS on Purchase of Immovable Property by NRI from NRI
- Cash gift by grand mother to her grand daughter
- Tax amount diff in Gstr1 and 3B in tax compare reports
- Tds on GST in connection with sale to public company
- Restoration of certificate of practice
- Regarding change in correspondence address in SSP portal
- No Compliences after incorporation
- USEFUL LIFE OF USED/SECOND HAND COMMERCIAL VEHICLES
- Claiming TDS deducted by builder on Hardship compensation and Corpus
- Address Change to another state of a Registered Trust with 12AB approval
- Updated return in budget 2026
Trending Online Classes
-
DT & Audit (Exam Oriented Fastrack Batch) - For May 26 Exams and onwards Full English
CA Bhanwar Borana & CA Shubham Keswani
CAclubindia
