Hello All,
For a sole propreitorship ST2 form was issued on 30th March 2014 and the registration (seal) was done on 3rd April 2014. The sole propreitorship has not been providing any taxable service till date.
Would the nil returns need to be filed for the half year ending 31st March 2014 in the above case ?
Thanks and Regards,
Gayatri D
Dear Madam,
Please file NIL returns to avoid litigation.
However there is one caselaw "suchak marketing" wherein it says that where the assessee has not provided any taxable services then , there is no requirement of filing the returns
Gupta Sachdeva & Co. Chartered Accountants
New Delhi
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