Nil return filing in service tax

Filing of return is compulsory, even if it may be a nil return, within the prescribed time limit, failing which penal action is attracted. (Para 4.9 of FAQ on Service Tax published at the behest of CBEC) https://www.servicetax.gov.in/faq-29sept11.pdf

Read more at: /forum/nil-service-tax-return-257603.asp#.Urka0tIW03I

 Hi 

I got the following from a leading CA.

Relief U/R 7C of STR, Assessee may also note the clause 6 of Circular No.97/8/07-ST dated August 23, 2007

“6. ….Persons who are not liable to pay service tax (because of an exemption including turnover based exemption), are not required to file ST-3 return.”

And recent judgment in the case of Suchak Marketing Pvt Ltd Vs. Comm. of Service Tax, Kolkata [2013 (6) TMI 641
Wherein it was decided that “no penalty under Section 77 of Finance Act or fees under Rule 7C of the STR imposable. such case is fit for invocation of the proviso to Rule7C and grant waiver of late filing fees.” 

Once registeration is done, if your turnover falls below the taxable limit you are required to file ST 3 nil return.

Agreed with Sanket

Dear Sir,

Your CA has shown you the right facts. Various tribunals have held that there cannot be any penalty for non-filing of NIL return in cases similar to yours. The circular referred by you is also support the same. However, just to prevent yourself from haressment and litigations, it is advisable to file NIL returns before the due dates.

The filing of Service Tax Returns is mandatory for every registered assessee, even if that implies filing nil return. Even practically it is better to file returns in time to save unnecessary hardships. However, in case of a nil return, the penalty is not imposable for delayed filing. 

4.9. Is filing of return compulsory even if no taxable service provided or received or no payments received during a period (a particular half year)?

Filing of return within the prescribed time limit is compulsory, even if it may be a nil return, failing which penal action is attracted.

The new excel utility to file ST3 return does not have an option to file a Nil return. If total turnover is below Rs. 10 Lacs, it still calculates service tax payable based on the actual turnover entered and does not give any exemption if turnover is below Rs. 10 Lacs. On trying to generate XML file, it shows the difference between tax payable and tax paid (tax paid is nil as total turnover is below Rs. 10 Lacs). In such case, how to fill and file the service tax return?

Kindly clarify. Thanks in advance.

NIL return can be filied by claiming exemption vide N/N-33/2012 dated 20-06-12 in the appropriate column and the taxable amount shall become zero.

service tax nil, no work, in this position party no return, notice recived from St department, after return submit, delay submission 120 days, 30days, 15 days repectively, 

after department demand notice 

so you are requested how to proced this demand vacated 

pl help me 

thank you,

quick mail

Nil ST-3 return is not possible as online Gross amount / Gross taxable amount -nil is not acepting in the field. what to do to go to submit page with nil tax figure.

Hi, I provide accountant services to few of my clients. The fees i charge in whole year is less than 3 lacs in aggregate of all clients taken together. I registered my self under service tax. But is it compulsory for me to charge service tax on every service i am providing? Is there any benefit or exemption for registered service provider whose annual turnover does not exceed exemption limit.

Best Wishes Akash

I have not Filied Nil service tax Return because there is no work Done, But notice recived from Service Tax department for non Filling of return then i have submit the return,

so you are requested how to proced this demand vacated  pl help me