filling of service tax return

[shruti mittal]

if a company got registration in july under service tax and paid service tax related to earlier period also with interest, then company is liable for file the return related to earlier period. Specifically for Qtr 1 ??????

We covered under reverse charge mechanism for GTA.

Please consider new service tax codes etc.

[YAGAY andSUN]

Yes, you are liable to file service tax returns for previous period also.

[CASeetharaman KC]

Returns need to be filed as long as you have a registration even if the service tax payable is NIL. Hence returns need to be filed

[JSWSEVERFIELD STRUCTURESLIMITED]

Dear Seetharaman Sir,

My doubt is when assessee is not registered prior to July 2012, How can assessee file NIL returns without Registration Number.

[YAGAY andSUN]

Service Tax Returns will be filed for the previous period in which services were provided without getting the Registration Certificate, to regulariese these transactions, as non compliance will attract penalty which may go up to Rs. 20000/-.

[CASeetharaman KC]

The question which arises here is whether you are paying service tax for the previous period? If you are making service tax and interest payments for the previous period ST3 returns also need to be filed. The date of filing will be the current date.

[shruti mittal]

means we have to file return of first quarter even we got registered in 2nd qtr and covered under reverse charge ...

If i will file return of 2nd qtr directly without first qtr and show all the payments as an arrear then what will be the consequence?

[shruti mittal]

I knw ST 3 should be submitted but my question is i have to submit qtr 1 return or is it ok to submit directly 2nd qtr return????

[CASeetharaman KC]

If the transactions relate to the period from April to June then you need to file the return for Quarter I also, as in the relevant columns of receipts, billing and service tax paid you will have to show the figures for the period from April to June. In any case you have time upto 25th November for filing the return for April to June 2012 so you can very well do so

AI Summary

Filing obligation: registered persons must file returns for earlier periods, including ST-3, even if tax paid or nil. Registered persons must file service tax returns for earlier periods even if registered later; where tax and interest for prior periods are paid, corresponding ST-3 returns must be filed and earlier-period receipts, billing and tax must be reported. Filing can be made on the current date to regularise past transactions; failure to file may attract penalties. Reverse charge transactions are subject to the same prior-period filing and reporting obligations.