I wanna know that if the last date to file service tax falls on sunday or 2nd / fourth saturday then can it be filed on monday.
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If the last date to file service tax return falls on sunday
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Possible under General Clauses Act.
May be........But still no where mentioned in Service Tax Rules....................generallly if that is the case they could have specified somewhere .
The General Clauses Act, 1873 takes care of such a contigency. The provisions of the General Clauses Act is applicable unless contrary is provided in the Act itself.
| Originally posted by :Rajesh Trehan | ||
| " | I wanna know that if the last date to file service tax falls on sunday or 2nd / fourth saturday then can it be filed on monday. | " |
IF THE LAST DAY IS SUNDAY OR ANY HOLIDAY AS NOTIFICED BY CENTRAL GOVT:
THE LAST DAY WILL BE SIFTED TO NEXT WORKING DAY WITHOUT ANY FINE OR PENALTY
.
Can you provide me any notification in which said that the last day will be sifted to next working day without any fine or penalty.
| Originally posted by :Ram kr. | ||
| " | Can you provide me any notification in which said that the last day will be sifted to next working day without any fine or penalty. | " |
HOPE THIS CIRCULAR WILL HELP YOU
Last date for filing return is a bank holiday - If last day of payment and filing return is a public holiday, tax can be paid and return can be submitted on next working day - CBE&C circular No. 63/12/2003-ST dated 14-10-2003.
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