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 and SUN]

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 and SUN]

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 and SUN]

Thanks Neeraj Sir.

AI Summary

Service tax registration: registration activation in the system can block filing returns for earlier periods until activated in ACES.
Registration must be applied for within the statutory period after providing taxable services; registration is effective only once the superintendent issues and records the ST-2 in the ACES system. Returns cannot be filed for periods prior to registration activation, and invoices issued before system activation may not be supported for return filing; taxpayers should approach the concerned authorities to resolve system denials.