TaxTMI 
TaxTMI 
Department levy for delay submission of filing ST - 3 returns online where as we have submitted hard copy of returns as the portal was blocking making entries. Is penalty laviable
Penalty for delay submission of returns
19 Sep 2013 
5 Replies 
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Penalty for delayed return filing: online portal issues may not exempt liability but documented hardship can seek leniency.
Penalty may apply for late filing of ST 3 returns under the electronic filing requirement even if the portal was inaccessible; taxpayers should notify the department, preserve contemporaneous evidence of submission attempts (screenshots or prints), and may obtain leniency if inability to upload is justified, while departmental acknowledgement of a hard copy filing may support a defence but does not eliminate the responsibility to file electronically. (AI Summary)
Penalty may apply for late filing of ST 3 returns under the electronic filing requirement even if the portal was inaccessible; taxpayers should notify the department, preserve contemporaneous evidence of submission attempts (screenshots or prints), and may obtain leniency if inability to upload is justified, while departmental acknowledgement of a hard copy filing may support a defence but does not eliminate the responsibility to file electronically. (AI Summary)