My friend got Registration with service tax on 22.6.15 but not filed S T Returns yet. Do he need to file all S T Returns his Turnover till now is less then Rs. 9 Lakhs and he is not charging service tax.
He needs to file pending returns from starting. He may send a letter for penalty waiving to superintendent of Service Tax after the returns are filed.
Under Rule 7C of S.Tax Rules, 1994, "WHERE the gross amount of service tax payable is nil, the Central Excise officer may, on being satisfied that there is sufficient reason for not filing the return, reduce or waive the penalty."
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