TaxTMI 
TaxTMI 
is there any penalitty/ interest for delay on nil return file?
penality for nil return
13 Sep 2013 
4 Replies 
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Nil return filing obligation: registered taxpayers must file prescribed returns despite no services, or risk penalty.
A registrant under the service tax regime must file the prescribed return as a nil return (Form ST-3 or ST-3A) when no taxable services are provided; tribunals have sometimes excused non filing or late filing of nil returns but filing on time is recommended. Delay or failure to file may attract penalty under Central Excise rules, while specific provisions allow officers to waive or reduce penalty in cases of nil liability. (AI Summary)
A registrant under the service tax regime must file the prescribed return as a nil return (Form ST-3 or ST-3A) when no taxable services are provided; tribunals have sometimes excused non filing or late filing of nil returns but filing on time is recommended. Delay or failure to file may attract penalty under Central Excise rules, while specific provisions allow officers to waive or reduce penalty in cases of nil liability. (AI Summary)