Payment of Service Tax & ST3

[Dipak Rajpara]

Respected All,

Please advice us  on Payment of Service Tax & Filling of ST-3 return. Is it permitted to file the ST3 Return for July to Sept 12 mentioning the Service Tax as Payable.

Service Tax is Payable but not yet paid and just to avoid the penalty of late filling of ST3 Return can it be filled pending Payment of Service Tax.

Thanks for your support.

Regards,

Dipak

[YAGAY andSUN]

Since, returns are required to be filed online and we have not encountered such scenario as yet.  Well, you may try it by not showing the NIL in the payment column.  If the system accepts it then, it would be good for you as in this case you would be atleast able to save the penalty for not filing the returns in within prescribed time limit.

[NEERAJ KUMAR, RANCHI]

Yes I believe this can be done.

[S GOMTESH]

I do agree with Neerajkumar

[dipsang vadhel]

It is mandotary for all aseesee to file ST-3 returns online using ACES. The last date for filling ST-3 return for the period from July 2012 to sept-2012 is 15/04/2013. The electronic version of the ST 3 Return for the period from July-2012 to sept-2012 is under development and is expected to be available on ACES around 25th March, 2013 .So even if you wish, you can not file the ST-3 return as exact date of the availability of the new ST 3 return in ACES for the period July-September, 2012 is yet to be annouced. So no hurry, Pay tax as time is available& fill return as & when the same is availble in ACES.

As per past pracatices,even in ACES, if you have not paid Tax for any month/quarter etc., still ST-3 Return can be filed by showing (i)Tax payable  in the respective month/quarter as per fact of your case (ii) NIl payment detail in respective month/quarter as per fact of your case. In that case, you have to show such amount as Tax remaining unpaid as on date of filling return in ST-3 return.

The electronic version of the ST-3 Return for the period from July-2012 to sept-2012 is under development. Only Time can answer whether ACES will allow filling of return without paying tax or not.

It is needless to mention that taxes should be paid on time.

AI Summary

Filing ST-3 Return for July-Sept 2012 Without Service Tax Payment: Possible with System Update by March 25, 2013. A forum participant inquired about filing the ST-3 return for July to September 2012 while service tax remains unpaid, aiming to avoid late filing penalties. Respondents suggested that it might be possible to file the return by indicating the tax as payable without showing a NIL payment, though this depends on system acceptance. It was noted that the electronic ST-3 return for this period was still under development, expected to be available by March 25, 2013, and that timely tax payment is essential. Filing can proceed once the system update is complete.