WHEN SHOULD FILED THE RETURN

then june month return is to be filled.

Dear Rahul,

Service TAx return are filed on half yearly bases, ie. April - September  and October to March.

You will have to file the return by 25th October 2010 for the period of April to September.

Regards

Jeevesh MEhta

9811617186

Totally agreed with Jeevesh...

thanking you sir

We paid Service tax monthly, quartely or half yearly(as per the registration)......bt we file return half yearly....

agreed with aditi

Hi,

Dear , our client has not filed service tax return for last 3 FY 07-08,08-09,09-10.Now she wants to file nil return for these 3 years and for current half  year. May I please know the penalty payable and other provisions for delay in filing return..

Thanks in adv...

If a person who is liable to pay Service Tax fails to pay service tax, he shall pay in addition to such tax and interest in accordance with the provisions of Section 75 of the Finance Act, 1994, a penalty which shall not be less than Rs. 200/- for every day during which such failure continues or @ 2% of such tax per month, (whichever is higher. )

However, the penalty amount payable shall not exceed the amount of Service Tax payable. (Refer to Section 76 of the Finance Act, 1994).

for more info :-

https://www.servicetax.gov.in/faq_st.pdf

Dear Rames,

What Meena is asking for is the provision for late filing of returns and that too Nil Returns , therefore provisions for non payment of tax are not asked for here.

Regards

MEENA ,

ATTENTION, PLEASE

If a person gets himself registered with the service tax department, he has to follow all the procedures and submit all the relevant documents which are necessary, even if he is not providing any services during the concerned half year.

Therefore, even if he is not providing any service or not liable to pay any service during the corresponding Half Year for which return is due to be submitted, he is required to file return in Form ST-3 or ST-3A as the case may be, as a NIL return.

However, in various instances, the tribunal has taken liberal stand for non filing or late filing of NIL return and rejected the penalty proceedings for the same. (Re. SAJJAN KUMAR KARIWALA v. CCE 2003 (159) E.L.T. 1131 -Tri. - Del.)

ALSO NOTED THAT :-

If a person fails to file the ST-3 Return by the due date

Still the query is unanswered...

Meena you will be liable to pay a sum of Rs 2000 per return which brings you total liability to file belated returns to Rs 12000 i.e for 3 assessent years ( Two Returns per day).

Department may impose some penalty also at the time of filing such returns but generallyt it is seen that the department have waived of the penalty where there is no tax payable in the relevant years.

Regards

jeevesh @ mavenlegal.net

mr .rahul,

as per iam concerned reurn has to be filed on half yearly basis. you havt to file return on every oct 25th and dec-31sten thougu you dont have incom or loss, it is mandatory for companies and firms,

mr.rahul,

as per am considered  return has to filed on half yearly basis. due dates are 25th oct, 25th april. you need to file return even if your income is niill or incurred loss. filling of return is mandatory for companies and firms

Meena, Jivesh is right.