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Service tax returns

Prasad (Sr. Manager) (617 Points)

06 November 2013

we had filed our service tax returns on the due date 25th of Oct, however it was rejected due to a typing error in one of the challan amounts. we have subsequently corrected the error and filed the same next day.

My question is whether this will be treated as a return filed within the due date or delayed return.

If possible could you give the consequences

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Deepak Gupta (CA Student) (15922 Points)
Replied 06 November 2013

Originally posted by : Prasad
	we had filed our service tax returns on the due date 25th of Oct, however it was rejected due to a typing error in one of the challan amounts. we have subsequently corrected the error and filed the same next day. My question is whether this will be treated as a return filed within the due date or delayed return. If possible could you give the consequences

It is the legal responsibility of the assessees, who are required to file returns, to file it within the due date as prescribed under law.
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It may, however, be noted that merely uploading the returns will not be considered as returns having been filed with the department.
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A return will be considered as filed, when the same is successfully accepted by the application as “Filed” and the relevant date for determining the date of filing of return will be the date of uploading of such successfully “filed” returns.
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In case a return is “rejected” by the application, the date of uploading of the rejected return will not be considered as the date of filing, rather the date of uploading of the successfully “filed”, return (after the assessee carries out necessary corrections and uploads it again) will be considered as the actual date of filing.
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Circular No. 956/17/2011-CX, dated 28.09.2011 (Refer Annexure and ‘Responsibility of the Assessee’)