https://www.taxtmi.com/forum/issue?id=110878 Late filing of Form ST-3 attracts prescribed late fees; nil returns are not required and, if nil, cannot attract penalty and may be waived under the proviso to Rule 7C. ST-3 is filed half-yearly by persons liable to service tax and by Input Service Distributors, with due dates for April-September and October-March specified. Late fees escalate from an initial small fixed amount to a higher fixed charge and then a per-day charge subject to an overall cap, and authorities may waive fees where delay is shown to be genuine. en-us Mon, 05 Sep 2016 22:23:53 +0530 Thu, 23 Jan 2025 15:56:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=110878 Late filing of Form ST-3 attracts prescribed late fees; nil returns are not required and, if nil, cannot attract penalty and may be waived under the proviso to Rule 7C. ST-3 is filed half-yearly by persons liable to service tax and by Input Service Distributors, with due dates for April-September and October-March specified. Late fees escalate from an initial small fixed amount to a higher fixed charge and then a per-day charge subject to an overall cap, and authorities may waive fees where delay is shown to be genuine. Discussion-Forum Service Tax Mon, 05 Sep 2016 22:23:53 +0530 https://www.taxtmi.com/forum/issue?id=110878