Service tax

As per provisions, you are required to file nil returns. If not, the assessee is penalized as follows:

• Delay up to 15 days: INR 500
• Delay up to 30 days: INR 1,000
• Delay beyond 30 days: INR 1,000 + INR 100 per day subject to max INR 20,000
• Late fee should be paid at the time of filing of return
• Where gross amount of ST payable is nil, late fee (penalty) may be reduced/waived if there is sufficient cause

Since it is a matter of one day, penalty may be waived at the discretion of the officer. You need to provide proper excuse for the same.

What I suggest is, just try now to upload the nil return if it is possible to do so without paying any penalty. If it is accepted, you might forget about it otherwise you might have to give valid reason for waiver.

No major impact. Filing/nonfiling/delay in filing - for a day delay + NIl retunrs - should not be an issue

No major impact. Filing/nonfiling/delay in filing - for a day delay + NIl retunrs - should not be an issue