revised return

Save Share

This query is : Open

vijaykumar (Querist)

05 July 2011 sir,one of my client is come and its head office and branch office are service providers. the head office collect and remitte to service tax to the department in time but branch office is not idea about service tax in the mean time , the head office tells that to the branch office what about the servie tax then the branch paid service tax with interest on the month of feb,2011 for 1 st 9 months(apr to dec)in the name of head office account. i suggested that to the head office to revise both the revised returns i.e. oct - 25 and apr 25 . this is correct or not , if not plz suggest me correct answer. the branch pays service tax with interest to the department lately

CMA Ramesh Krishnan

CMA Ramesh Krishnan (Expert)

17 July 2011 Your query little confused, incase if your are paying service tax late, pay with interest no need to revised the return. incase payment not included in return you can revise the same. but revision can be done with in 90days from the original return date

CA PARAS BAFNA

CA PARAS BAFNA (Expert)

17 July 2011 HO can pay tax only in the case of Centralised Billing System.

It seems that in your case branch is also raising invoices for service rendered by it.

In such a case separate Registration No. of Branch is required and Service Tax should be paid accordingly by the Branch.

You need to be the querist or approved CAclub expert to take part in this query .
Click here to login now