Service tax return not filed for the last 6 years

Dear Team,

One of my Client had not filed ST3 for the last year and he had not paid the service tax also .now he want to clear all his dues along with Interest and penaltty.Please let me know can he file the service tax return and does he need to pay the penalty of Rs 20000/- for no filing of ST3 instead of Rs 2000 which was there in the earlier days?Please do the needful .

regards,Ankit

Replies (4)
20000 penalty applicable for returns for period after April 2011

Late Fee per ST-3 Return, for delay of 1-15 day Rs. 500, 16-30 day Rs. 1000, then Rs. 100 per day maximum upto Rs. 2,000 (upto H.Y.E. 31.03.2011) and form H.Y.E. SEP-2011 onwards Rs. 20,000. In case of NIL Return, Superintendent may waive Late Fee under Rule 7(c) of STR'1994.

Dear Sir,

Thanks for the prompt response.But is in the software it is taking as Rs 20000/- from FY 2008-09 which is taking retrospective effect.and In case of NIL return as informed that the penalty can be waived off by the Superintendent ,do we need to take the approval from the Superintendent  pior to upload of ST3 or we can file the return without paying the penalty of Rs 20000/- ?

 

Thanks 

Regards,

Ankit 

You simpaly file all the ST-3 Returns and better to pay Late Fee where S.TAx liability occures and for NIL ST-3 Return don't pay late Fee and wait for action from department

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