https://www.taxtmi.com/forum/issue?id=4922 Registered persons must file service tax returns for earlier periods even if registered later; where tax and interest for prior periods are paid, corresponding ST-3 returns must be filed and earlier-period receipts, billing and tax must be reported. Filing can be made on the current date to regularise past transactions; failure to file may attract penalties. Reverse charge transactions are subject to the same prior-period filing and reporting obligations. en-us Thu, 08 Nov 2012 12:16:11 +0530 Thu, 23 Jan 2025 15:57:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=4922 Registered persons must file service tax returns for earlier periods even if registered later; where tax and interest for prior periods are paid, corresponding ST-3 returns must be filed and earlier-period receipts, billing and tax must be reported. Filing can be made on the current date to regularise past transactions; failure to file may attract penalties. Reverse charge transactions are subject to the same prior-period filing and reporting obligations. Discussion-Forum Service Tax Thu, 08 Nov 2012 12:16:11 +0530 https://www.taxtmi.com/forum/issue?id=4922