Rules applicability

This query is : Resolved

ullas vijayvargeeya (Querist)
Follow

13 February 2014 Respected Experts,
My Query is Related to applicability of rules.
In case of late filing of return of I.T on which date default is said to be committed whether on due date of return or date of filing of return ,and by which rule amount of penalty will be calculated whether the rule operating on date of filing or due date of return .
Whether the concept will be same in case of non filing of return.
And will this concept be same in case of service tax return or Sales tax return(VAT return)
Thanks

C A S.S.Agarwal, M.Com.,LL.B,

C A S.S.Agarwal, M.Com.,LL.B, (Expert)
Follow

13 February 2014 The rule is applicable from the next date of due date fo filing of the return is over.

The penalty for non filing of the return can be levied after the due date for filing of return is over and you have not filed any return.

This rule is applicable in all type of cases as referred by you until date of filing is extended by any notification.

C A S.S.Agarwal, M.Com.,LL.B,

C A S.S.Agarwal, M.Com.,LL.B, (Expert)
Follow