SUBMISSION OF ST 3 RETURNS

[NANDKUMAR SAGWEKAR]

Dear All learned Members of this site.

M/s. Atul Constructions started providing construction services ( Residential Complex ) from 04-OCt-2010. He so far has under taken constructiion Jobs of  4 building consisting of  16 flats in each building , for all 64 flat proposed buyers ,he has done agreement to sale and collect the amount as per stages of costruction.

On 04-March-2012  , he has taken Service Tax Registration .

On 10-Mar-2012 , he paid the service tax liability forearlier quarters Oct.2010 to Dec 2010 , Jan 2011 to March 2011 , April 2011 to June 2011 , July 2011 to Sept 2011 and Oct. 2011 to Dec .2011.

Now Service provider  want to file ST - 3 returns , whether he has file  ST -3 returns for the period OCt 2010 to March 2011 and April 2011 to Sept. 2011 ? or

it is sufficient to show in the ST 3 of Oct. 2011 to March 2012 , one figure of ST paid for the period Oct 2010 to Sept 2011 as arrears of tax paid and not to file ST 3 returns for earlier period?

Awaiting the opinion of learned authors and members

 

ANAND SHEMBEKAR

AI Summary

Construction firm advised to consolidate past service tax liabilities in current ST-3 return post-registration to avoid penalties. A construction service provider, M/s. Atul Constructions, began operations in October 2010 and obtained service tax registration in March 2012. They paid service tax liabilities for previous quarters from October 2010 to December 2011. The query was whether to file separate ST-3 returns for each period or consolidate them in the return for October 2011 to March 2012. A respondent advised that returns should only be filed after registration, covering all past liabilities in the current return to avoid penalties. Interest on past liabilities should be paid promptly to prevent further penalties.