ST-3
This query is : Resolved
Querist : Anonymous
Querist :
Anonymous
(Querist)
21 December 2010
my client has not started business activity but he got registration certificate voluntarily and he wants to close down his bussiness and surrender the certificate whether he has to file ST-3 if yes then he has to pay penalty of Rs. 2000/-?
pls help.....
pls help.....
21 December 2010
yes
21 December 2010
SIR,
EVEN THERE WAS NO BUSINESS DURING THE PERIOD ASSESSEE WILL HAVE TO FILE "NIL" RETURN AS LONG AS REGISTRATION CERTIFICATE IS VALID-- PARA 4.8 OF FAX RELEASED BY CBEC IN NOVEMBER-2007(12STT1)ST
AS PER SECTION 70(1)wef 11.05.2007 make provision for late filing with late feewhich can be up to rs. 2000.00
late fee payble as follows:-
delay up to:-
15 days---------- Rs.500.00
beyond 15days up to 30days ----Rs. 1000.00
DAY OF DELAY BEYOND 30 DAYS ----RS. 1000+100 RS. PER DAY OF DELAY BEYOND 30DAYS FROM 31 DAYS MAXIMUM ------RS. 2000(RULE 7C)
EVEN THERE WAS NO BUSINESS DURING THE PERIOD ASSESSEE WILL HAVE TO FILE "NIL" RETURN AS LONG AS REGISTRATION CERTIFICATE IS VALID-- PARA 4.8 OF FAX RELEASED BY CBEC IN NOVEMBER-2007(12STT1)ST
AS PER SECTION 70(1)wef 11.05.2007 make provision for late filing with late feewhich can be up to rs. 2000.00
late fee payble as follows:-
delay up to:-
15 days---------- Rs.500.00
beyond 15days up to 30days ----Rs. 1000.00
DAY OF DELAY BEYOND 30 DAYS ----RS. 1000+100 RS. PER DAY OF DELAY BEYOND 30DAYS FROM 31 DAYS MAXIMUM ------RS. 2000(RULE 7C)
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
- House Property Reporting in ITR
- Refund Annexure-B
- TDS Claim year
- Liable to deduct tds and 44ADA
- Refund of 20%pre-deposit paid for stay application
- Rent lease agreement
- Nomination of Bank for refund in itr 2
- Section 56(2) of the Income tax Act 1961 , Gift to relative .
- TDS Challan Code
- SGST balance is there in credit ledger how to adjust for cgst
- Internship/Academic shown in Salary Pay Slip of a Doctor
- E Commerce GSTR1 & 3B how to file
- GST Cancellation without jurisdiction
- Legal Opinion on Registrar's Refusal to Investigate a Society for Non-Renewal and Non-Compliance
- GST Refund_RFD-01
- Form10BD was uploaded successfully without any Error but after 24 hours, Form10BE are not available
- Annexure B utility for GST Refund
- 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
Trending Online Classes
-
DT & Audit (Exam Oriented Fastrack Batch) - For May 26 Exams and onwards Full English
CA Bhanwar Borana & CA Shubham Keswani
CAclubindia
