Penalty in Service Tax

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Hello Friends

 

Please tell me what is the penalty for delay in filing the FORM ST-2 (i.e. beyond 30days of change)  in case of change in address.

 

Also refer the relevant provision of the Act.

 

Thanks!

RITU

Replies (2)

 

For change of address you have to submit ST-1

if the returns are filed in time, then such delay may be condoned. but if there is no return filed within the period, then the case will be booked for investigation.

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