Doubt on filing st return for delay registration

This query is : Resolved

Querist : Anonymous

Querist : Anonymous (Querist)

02 May 2014 Case: credit on input services from april 2013 to june 2013 was taken and services provided exceeded Rs.10 lacs in june 2013. However ST registration was done in november 2013.

Question: whether ST return for the 1st half year should be filed as belated return? (note: ST registration not available for that period) or any thing else that should be done?

KUMAR trp707@gmail.com

KUMAR trp707@gmail.com (Expert)
Follow

03 May 2014 U PAYABLE PENALTY FOR LATE REGISTRATION RS 10 000/- SECTION U/S 77 APPLICABLE

NOT REQUIRED FILING S T 3 RETURN FOR APR TO SEP 2013. U ARE REGISTERED IN NOV 2013.

BUT PREVIOUS PERIOD PAY LIABLITY OF STAX WITH INTEREST 15% BELOW 50 LACS OR 18% ABVOE 50 LACS RECEIPTS. + PENALTY
Failure to make payment of service tax within time - Section 68)

IN ST3 OCT TO MAR 2013-14 RETURN U SHOW OLD ARREARS DUE AND INTERST AND LATE REGISTRATION FEE + PENALTY SHOW FIGURES

NOT PROBLEM AT THE TIME OF AUDIT AND FURTHER FUTURE INSPECTION OF BOOKS.