TaxTMI 
TaxTMI 
SUBMISSION OF ST 3 RETURNS
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....UBMISSION OF ST 3 RETURNS<br> Query (Issue) Started By: - ANAND SHEMBEKAR Dated:- 13-3-2012 Last Reply Date:- 15-3-2012 Service Tax<br>Got 4 Replies<br>Service Tax<br>Dear All learned Members of this site. M/s. Atul Constructions started providing construction services ( Residential Complex ) from 04-OCt-2010. He so far has under taken constructiion Jobs of 4 building consisting of 16 flats in ea....
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....ch building , for all 64 flat proposed buyers ,he has done agreement to sale and collect the amount as per stages of costruction. On 04-March-2012 , he has taken Service Tax Registration . On 10-Mar-2012 , he paid the service tax liability forearlier quarters Oct.2010 to Dec 2010 , Jan 2011 to March 2011 , April 2011 to June 2011 , July 2011 to Sept 2011 and Oct. 2011 to Dec .2011. Now Service ....
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....provider want to file ST - 3 returns , whether he has file ST -3 returns for the period OCt 2010 to March 2011 and April 2011 to Sept. 2011 ? or it is sufficient to show in the ST 3 of Oct. 2011 to March 2012 , one figure of ST paid for the period Oct 2010 to Sept 2011 as arrears of tax paid and not to file ST 3 returns for earlier period? Awaiting the opinion of learned authors and members AN....
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....AND SHEMBEKAR Reply By Naveed S: The Reply: Service Tax Returns are required to be filed only after issuance of Service tax Registration. Such returns cannot be filed for retrospective period prior to date of registration. In your case, as the service tax registration is obtained in the month of March 2012, therefore the service tax return for the period i.e. Oct. 2011 to March 2012 is require....
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....d to be filed; incorporating therein all the service tax liability for the past periods. Also, filing of past returns shall attract huge amount of Penalty under Rule 7C, hence there is no need for filing such returns. There is also a provsion under Rule 78 for filing a Revised return, however the same shall not apply here. Lastly, ensure that the Interest amount involved for the past period serv....
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....ice tax liability is paid up immediately and the same is informed to the department, so as to avoid SCN and Penalty for the past period. Reply By Pradeep Khatri: The Reply: very true. Reply By ANAND SHEMBEKAR: The Reply: I am very much thank ful to Mr.Naveed S for your valuable guidance. Thanks and Best Regards A M SHEMBEKAR Reply By Naveed S: The Reply: My Pleasure......Thanks.......<br>....
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