Dear Sir,
If Service Tax Assessee is taken registration on date 27-11-2012 under HUF(Rental Income) Nature of Registration under single premise . (Taxable service is: Other than negative list.) And he pays Service Tax Quarterly. Hence theService Tax Assesse can file Quarterly/Half yearly returns. If it is compulsory to file the Qly/Hly returns
Please give me reply
Regards
G. SASIDHAR kUMAR
Accounts Executive.
Yes the assessee would have to file the Qly/Hly returns eve if the registration is made in between the year or quarter.
Yes assessee needs to file returns.
So his 1st return will due on 25th April, subject to availability of return filing utility by Department.
yes it is necessary to file service tax retrun
If any assessee have registration of service tax, must have service tax return within due date.
Assessee is obliged to file if he gets himself registered even if hi/her turnover does not exceed the threshold limit.
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