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

[YAGAY andSUN]

As per the service tax provision, you have to apply for service tax registration within 30 days from the date of providing taxable services.  There is no contravention of service tax provision in your case.

You can file service tax return by 30-04-2013.

[yateen vyas]

Sir,

While filling return for the perod July - sept. ACES showing message " system does not allow filling of return for period prior to date of registration "Your advise .

Rgds

Yateen vyas

[YAGAY andSUN]

Have discussions with the Concerned authorities.

[NEERAJ KUMAR, RANCHI]

Hi

Issuing of invoice before granting of ST -2 certificate was not proper. When the ST -2 is granted, the concerned superintendent punches in the system through ACES, thereafter only the number provided at the time of filing of ST -1 in acknowledgement gets activated, prior to that,  that number has no validity. You can file ST -2 return only for the period after the date when the superintendent signed the ST -2 or punched it in the system.

[YAGAY andSUN]

Thanks Neeraj Sir.

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.