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

Service tax arrears: declare prior-period payments in the subsequent quarter's return under the arrears column. Taxpayer obtained service tax registration in Q2 after rendering GTA services in Q1, then paid outstanding service tax and interest for earlier periods using the new registration and codes. The advised compliance step is to declare those prior-period payments in the Q2 return by recording them under the arrears column, thus accounting for earlier liabilities post-registration.