filling of Qtr 1 return

[shruti mittal]

Please give answer to my problem properly

My company is liable for pay service tax on GTA service but they were continue ignoring it but on the suggestions of auditors they got registeration under Service Tax  in qtr 2nd 2012-13 and pay all the service tax and intt thereon of earlier period as well as current  using new service tax codes. Nw i m confuse that we are liable to file return of qtr 1st  2012-13 as we got registration in qtr 2nd ??? please do reply .  

[JAMES PG]

In the Q2 Return, old payments can be shown under arrears column.

AI Summary

Company Registers Late for Service Tax, Files Arrears in Q2 Return for GTA Services. A company, previously ignoring its service tax liability on GTA services, registered for service tax in the second quarter of 2012-13 following auditors' advice. They paid all due taxes and interest for past and current periods using new service tax codes. The query raised concerns whether they need to file a return for the first quarter of 2012-13, given their registration occurred in the second quarter. The response advised that past payments could be reported under the arrears column in the Q2 return.