one of my assessee has taken its service tax registration late , so can we file the returns for the period before the date of registration or we have to incorporate the service tax liability in the return falling due after the date of registration
Menu
Service tax
Replies (6)
You cannot file ST-3 for the period before the STC obtained. You have to incorporate it in ST-3 falling after registration date.
Show the service tax and interest paid for the pre-registration period under "other amounts paid" in the ST-3 for the current period.
The assessee is engaged in constuction buisiness and has recieved advance amount from Apr 2011, the service tax registration has been taken on 12/09/2012. Service tax with interest has been paid in full can we file the return of Apr to June 2012 and incorporate earlier information of taxes paid in it .
If you have received the advance payment in the moth of April 2011 in respct of taxable service and paid the service tax on that amount, then why you have taken service tax registration in September 2012.
Assessee came to know about service tax lateron. he was not aware of it so registration was taken late but full amount of service tax and interest thereon has been deposited now
Hi Rachna,
Your client gets has obtained STR on 12/09/2012. You should incorporate all information in return peratining to July-Sep 12 period.
Recent Threads
- Tax Implications of Alumni Union (R) under Society
- Heard & Seen Around – Your Daily Economi
- Purchase and sales of Shares entry in Tally
- Where to know latest GST HSN Codes and their Rates
- Hsn code and rate cnsl crude oil
- Clarification required on taxation of income from
- Pension Income up to Rs.1,66,250 per month equal t
- Reappointment of Managing Director in a private li
- VAT deducted by Saudi company
- RCM doubt please clarify
Related Threads
CAclubindia
