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Service tax filing

Forms 624 views 1 replies

MURUGES

student

70 Points Joined March 2008

Hi,

I got service tax registration for our company in feb 2013.

But we have liabile to pay service tax under reverse charges from july 2012 onwards.

For the above reason we paid servie tax with interest for the period July to sep in March.

But at the time of filing return for the period July to Sept. we get the error that "You have register in Feb only" "so you cannot able to file return before the registration date"

Kindly advise me how to file return for the period. (note I already paid the servie tax for the july to sep)

Replies (1)

PARMITA MAZUMDER

CA- Practice

386 Points Joined March 2009

Yes, filing of return for period prior to registration is not allowed. Department may ask the assessee to file earlier period returns. As per section 73(3), if assessee pays service tax with interest before receipt of show cause notice the officer cannot issue notice at all. Of course if he files the return late fees upto 20000 rs can be levied.