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Vces -st3

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Querist : Anonymous

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Querist : Anonymous (Querist)
29 August 2013 One of my New Client is registered under Service Tax and Collecting ST & Depositing the same Sice Oct 2010, but never Filed ST 3, Now For the period Oct 12 to March 2013
ST 3 has been Filed, Now my question is

Whether he may file ST 3 for Back period, ST has alreadybeen deposited in time?


29 August 2013 Hi

My view are as follows

Under VCES declaration can be made only in respect of tax dues.

If the tax has been paid and return is not filed doesnot come under this scheme.

This is based on the above facts

29 August 2013 Further this has been clarified by the board in its latest circular dated 13.05.2013


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