Under which acounting head do we pay Late fees of Rs. 1000 for delay in filing ST-3 Return? And where we will show this amount in the return?
{The Service taxpayer is paying service tax for 3 services-Construction of Residential house, Construction of Commercial Complex and under Manpower supply.}
| Originally posted by : Rahul Jain | ||
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Under which acounting head do we pay Late fees of Rs. 1000 for delay in filing ST-3 Return? And where we will show this amount in the return? {The Service taxpayer is paying service tax for 3 services-Construction of Residential house, Construction of Commercial Complex and under Manpower supply.} |
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Late fees shall be paid under accounting code for ‘penalties’ of the respective service.
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- Construction of residential complex service: 00441438
- Construction services other than residential complex, including commercial/industrial buildings or civil structures: 00441399
- Manpower recruitment/supply agency service: 00441311
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In ST3 form, show late fee in PART-G, Sl. No. G10, ‘Amount of Late Fee paid, if any’.
Dear Deepak Sir,
So does the company need to pay Rs 1000 for each service i.e in total Rs. 3000 needs to be paid for delay in filing ST-3 return.
No, Late Fee is for ST-3 and not for individual service. Late Fees for delay upto 15 days Rs.500, 16-30 days Rs. 1000 then per day Rs. 100 maximum upto Rs.20000/-. In case of NIL Return, under Rule 7(c)of STR, Supdt can waive penalty
Sir,
We have pending ST-3 (H1-2014, H2-2015 and H1-2015) how much late fee. Late fee calculate each st3 or overall 3 ST3?
the attached file will help you
CAclubindia
