Service tax return

[yateen vyas]

Sir,
as assessee Filled ST- on 26/09/2012 , ST-2 received on 01/10/2012.
He issued invoices on 29/09/2012.
Now what will be situation as it is allowed to him that he can provide his service before getting  ST-2 and issuing invoices.
What will be situation for return as if we are filling it for July to Sept..
 
Please advise its an urgent query.
 
Rgds
Yateen vyas

AI Summary

Issuing Invoices Before Receiving ST-2 Certificate: No Contravention if Registration Applied Within 30 Days of Service An assessee filed a service tax return on 26/09/2012 and received the ST-2 certificate on 01/10/2012, but issued invoices on 29/09/2012. A query was raised about the validity of issuing invoices before receiving the ST-2 certificate and filing returns for the period from July to September. It was clarified that service tax registration should be applied for within 30 days of providing taxable services, and there was no contravention in this case. However, the system only allows filing returns for periods after the ST-2 is granted. Discussions with authorities were recommended for further resolution.