Due date of filing online ST return - how reckoned?

Queries 1025 views 4 replies

Rajesh Kumar. C

Sr.Consultant - Indirect taxes

40 Points Joined September 2010

Dear all,

Yesterday, I successfully uploaded Service tax return online through ACES. However, the same got rejected by the system due to some technical reasons (Msg: premise code does not match with Service tax registration details).

Today morning,when I logged in to check the status of return filed I noticed the rejection message and resubmitted the return after changing teh premise code as appearing in ST registration certificate. Later, the system accepted the return however, displayed the date of filing as October 26th.

Can you please let me know which date would be considered as the actual date of filing return - 25th or 26th - under Service tax laws as this could prove crucial to decide the course of action - eg., delay in filing the return, penalty provisions, possibility of revising the return, etc?

Thanks & regards,

C Rajesh Kumar

Replies (4)

Azim Khan ACA,CS,CMA,LLB

Proprietor

1312 Points Joined January 2010

Service Tax return is filed on Half Yearly Basis.

In case of ALL assessee:

by 25th of the month from the end of the half year

e.g. first half year ends on 30Sep, due date to file the return in 25th Oct.

In case of Input Service Distributors:

by the last day of the month from the end of the said half year.

Note: when the due date is a public holiday, then next working day.

Fees for delay:

1) 15 days from due date: Rs. 500

2) beyond 15 days but upto 30 days: Rs. 1000

3) beyond 30 days: Rs. 1000 + Rs. 100 per day from the 31st day till the date of payment.

(subject to a maximum Rs. 2000)

Fees can be waived or reduced if No tax is payable.

Rajesh Kumar. C

Sr.Consultant - Indirect taxes

40 Points Joined September 2010

Thanks for the response.

I still wonder whether the date of upload or date of acceptance by ACES system would be considered as teh date of filing for on-line submissions.

My worry is the Authorities should not issue a demand notice of penalty for delay in filing the return.

Ganesh

111 Points Joined May 2010

Dear Rajesh,

I suggest you intimate this to the department of this issue. This might help you in the department not levying penalty. I am not sure of any provision which dicusses this issue.

Thanks,

Ganesh

Mushak shareef

eFiling Consultant

144 Points Joined September 2010

Dear Rajesh

The staus coulmn shows you that you just uploaded but it is not tell us that the file is succesfully filed at the time of uploading. But when the file accepted by the system WITH OUT any error then only it is called FILED until it is NOT FILED. We have to practice to file earlier to avoid like this issues.