Credit to b shown in ST-3

Dear Nirav,
 

If u go thro' ST-3 (New form w.e.f 17.03.09), u will find that in 5B u r reqired to provide details of credit at the commencement, utilised & credit standing at the end of the period. Therefore, u should provide details of credit in ur return for half yr ending Mar'09 in credits taken section & same balance will be shown in Closing balance which u can c/f to next year as Op. balance.

Due date for Mar'09 ST-3 was 25th April. So dear u r late for that u hv shed extra Rs. 500 (if delay is upto 15 days) - Rs. 1000 (if delay is upto 16 to 30 days) & if u r late beyond 30 days u hv to pay Rs. 1000 + 100 for each day of delay upto maximum of Rs. 2000.

So Nirav hurry up & file ur ST-3 now.

Regards

Dear NJR,

To file service tax return last date was 25th April on saturday. Can we file service tax return on 27th April Monday without late fee. Our service tax return inspector denied to accept return. He says we have opened our office on saturday to take service tax return. 

Yes you have to show cenvat credit in the ST-3 irrespect to return is nil. There is no limitation on the period upto which you can carried forward Cenvat credit. You can carry forward for unlimited period or you can take benefit in future to adjust the liability of payment of service.