https://www.taxtmi.com/forum/issue?id=3901 Service tax returns are required only after obtaining registration and cannot be filed for periods before registration. The taxpayer should file the return for the post registration period while incorporating any tax liability for earlier unregistered periods into that return. Separate filing of past-period returns is inappropriate and may attract substantial late-filing penalties. The revised-return mechanism does not cure retrospective non-registration. The taxpayer should pay interest on past liabilities promptly and inform the department to mitigate the risk of show-cause notices and penalties. en-us Tue, 13 Mar 2012 16:18:41 +0530 Thu, 23 Jan 2025 15:58:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=3901 Service tax returns are required only after obtaining registration and cannot be filed for periods before registration. The taxpayer should file the return for the post registration period while incorporating any tax liability for earlier unregistered periods into that return. Separate filing of past-period returns is inappropriate and may attract substantial late-filing penalties. The revised-return mechanism does not cure retrospective non-registration. The taxpayer should pay interest on past liabilities promptly and inform the department to mitigate the risk of show-cause notices and penalties. Discussion-Forum Service Tax Tue, 13 Mar 2012 16:18:41 +0530 https://www.taxtmi.com/forum/issue?id=3901