Service tax return filing compulsory for nil tax liability?

Hello All,

I went through quite a few websites and opinions available online but I am still not clear on whether ST return needs to be filed if I have no liability to be paid. Facts of the case:

1. Service tax return last filed till Dec 2007

2. No service tax liability since then as the amount falls within exemption of Rs.10 lac

3. The regn no. is also still active but in most cases do not think that there will be ST liability for next couple of years at least.

Queries:

1. Since there is no tax to be paid since past more than 6 years, do I need to file the return?

2. If I have not filed then what? What is the total liability that will have to be incurred including penalty, late fees, etc.

3. I think the benefit of VCES scheme also cannot be taken as it pertains to tax dues. Is it correct?

4. If I want to cancel the regn what would be required to be done?

Request you all to help and suggest the correct options.

Replies (6)

i) Service tax returns needs to be filed for Nil Tax Liability. Atleast a nil Return has to be filed.

ii)Since the return has not filed from Dec 2007 onwards, it is better to go with VCES. Even if there is no Service Tax Liability from Dec 2007, VCES has to be filed to avoid late fee & penalty.

Originally posted by : Dipesh
Hello All,

I went through quite a few websites and opinions available online but I am still not clear on whether ST return needs to be filed if I have no liability to be paid. Facts of the case:

1. Service tax return last filed till Dec 2007

2. No service tax liability since then as the amount falls within exemption of Rs.10 lac

3. The regn no. is also still active but in most cases do not think that there will be ST liability for next couple of years at least.

Queries:

1. Since there is no tax to be paid since past more than 6 years, do I need to file the return?

2. If I have not filed then what? What is the total liability that will have to be incurred including penalty, late fees, etc.

3. I think the benefit of VCES scheme also cannot be taken as it pertains to tax dues. Is it correct?

4. If I want to cancel the regn what would be required to be done?

Request you all to help and suggest the correct options.

Hi,

I am also facing with same problem, for that  i met an officer of the service tax last week. He told me that there is no requirement to file up the service tax on nil tax liability .About VCES it is for those who have not return the tax for last few years so there is a chance to return the tax without any penalty.

Thanks 

Rafat

Originally posted by : rafat



Originally posted by : Dipesh



Hello All,

I went through quite a few websites and opinions available online but I am still not clear on whether ST return needs to be filed if I have no liability to be paid. Facts of the case:

1. Service tax return last filed till Dec 2007

2. No service tax liability since then as the amount falls within exemption of Rs.10 lac

3. The regn no. is also still active but in most cases do not think that there will be ST liability for next couple of years at least.

Queries:

1. Since there is no tax to be paid since past more than 6 years, do I need to file the return?

2. If I have not filed then what? What is the total liability that will have to be incurred including penalty, late fees, etc.

3. I think the benefit of VCES scheme also cannot be taken as it pertains to tax dues. Is it correct?

4. If I want to cancel the regn what would be required to be done?

Request you all to help and suggest the correct options.





Hi,

I am also facing with same problem, for that  i met an officer of the service tax last week. He told me that there is no requirement to file up the service tax on nil tax liability .About VCES it is for those who have not return the tax for last few years so there is a chance to return the tax without any penalty.

Thanks 

Rafat

Thanks Rafat for the reply. So what I understand is that no return is requird to be filed for Nil liability cases and the same has been discussed by you with the ST officer.. Right??

Hi, Well pls take more opinion before taking any decision. What i have asked i told you.

 

Thanks !

Dear All Expert 

I wish to know the one thing if I am filling a NIL return is I need to send the hard copy of NIL filed to the respective service commisionrate?

Please help.

Regards

Sandeep

 

 

 

 

MUST FILE NIL RETURN EVENIF YOU HAVE TAXABILITY IN EARLIER HALF YEARLY RETURNS.

Leave a Reply

Your are not logged in . Please login to post replies

Click here to Login / Register  

Company
ARTICLESHIP 29 October 2026
Article Assistant (CA Inter / CMA Inter) - Thrissur

Varma Raja & Associates

Thrissur

CA Inter

View Details
Company
ARTICLESHIP 22 October 2026
Articleship intern

Srinath Manikanta

Hyderabad

CA Inter

View Details
Company
05 October 2026
Senior Accountant

Vision IT Peripherals Pvt Ltd

Mumbai

B.Com

View Details
Company
ARTICLESHIP 07 October 2026
Article Assistant

Malhotra Rajesh & Associates

New Delhi

B.Com

View Details
Company
ARTICLESHIP 23 October 2026
Articled Trainee

J Y & CO

Hyderabad

CA Inter

View Details
Company
14 October 2026
Asst. Manager/Dy Manager (Costing)

manufacturing

Pune

CMA

View Details
Company
19 October 2026
Accountant

Jari Saree Center

New Delhi

Others

View Details
Company
15 October 2026
Senior Accountant

Continental Belting Pvt Ltd

Mumbai

B.Com

View Details