https://www.taxtmi.com/forum/issue?id=3155 Calculation of late filing fees for ST-3 returns follows Rule 7C's tiered structure-initial short-delay slab, a second slab, and a per-day charge thereafter-subject to the statutory maximum introduced by the Finance Act, 2011; the fee is computed by reference to the period between the due date and the actual filing date and using the rates in force on the date of filing, though practitioners differ on the amendment's retrospective application to earlier return periods. en-us Fri, 08 Jul 2011 12:38:59 +0530 Thu, 23 Jan 2025 15:58:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=3155 Calculation of late filing fees for ST-3 returns follows Rule 7C's tiered structure-initial short-delay slab, a second slab, and a per-day charge thereafter-subject to the statutory maximum introduced by the Finance Act, 2011; the fee is computed by reference to the period between the due date and the actual filing date and using the rates in force on the date of filing, though practitioners differ on the amendment's retrospective application to earlier return periods. Discussion-Forum Service Tax Fri, 08 Jul 2011 12:38:59 +0530 https://www.taxtmi.com/forum/issue?id=3155