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.
Companies Must File Service Tax Returns for Periods Before Registration, Including GTA Payments Under Reverse Charge A company registered for service tax in July is required to file service tax returns for prior periods, even if it involves payments for earlier periods under the reverse charge mechanism for GTA. Experts in the forum confirm that returns must be filed for previous periods if service tax and interest have been paid, regardless of the registration date. Failure to comply may result in penalties. The discussion clarifies that returns for the first quarter must be filed if transactions occurred during that period, even if registration occurred later. The deadline for filing returns for April to June 2012 is November 25th. (AI Summary)
TaxTMI 
TaxTMI 
