Filing of nil returns

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Querist : Anonymous

Querist : Anonymous (Querist)

25 March 2013 am a lawyer and earning less than 10lakhs a year.Do i require to get registered and file nil returns???

Querist : Anonymous

Querist : Anonymous (Querist)

25 March 2013 if required can i go for e- filing?

Dintakurthi Tirumala

Dintakurthi Tirumala (Expert)
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26 March 2013 If your gross receipts exceeds Rs.9 lacs then you required to get registration of service tax but need not pay or collect service tax till your gross receipts exceeds Rs.10 lacs. If you have the service tax registration then you have to file nill returns eventhough your receipts not exceded Rs. 10 lacs.

So if your gross receipts exceeded Rs. 9 lacs then take service tax registration immedieately and start collection and payment of service tax after exceeding of Rs. 10 lacs for the first time in such year. And from the next year you have to collect and pay service tax from the first rupee. If your gross receipts not exceeded Rs.9 lcas then you need not to tax service tax registration at now but has to take after exceeding of Rs. 9 lacs. After getting of service tax registration you have file NIL returns if your taxable service is nil. Those who have service tax registration must and should be file even NIL returns if they don't have any taxable services for such period.

For example:

Case 1: Assume during F.Y 2012-13 gross receipts 8 lacs. No need to take service tax registration.

Case 2: Assume during F.Y 2012-13 gross receipts Rs. 9.50 lacs. Required to take service tax registration with in one month from the date of receipt which exceeds Rs.9 lacs. and no need to collect or deposit service tax since gross receipts doesn't exceeded Rs. 10 lcas. But nil returns has to file.

Case 3: Assume during F.Y 2012-13 gross receipts Rs. 10.50 lacs. Required to take service tax registration with in one month from the date of receipt which exceeds Rs. 9 lacs. And has to start collection and payment of service tax from the receipt which exceeds Rs.10 lacs and has to deposit service tax and has to file return. And from 1-4-2013 from the first rupee of fee receipt you have to collect and pay service tax irrespective of gross receipts for F.Y 2013-14

Case 4:Continution to Case 2: Assuming For F.Y 2013-14 gross receipts are Rs. 10.50 lacs then has to start collection and payment of service tax from the receipt which exceeds Rs. 10 lacs. and from the 1-4-2014 from first rupee you have to collect and pay service tax irrespective of gross receipts.

Yes, Now service tax return must and should be file through online(e filing is mandatory).

OM SAI SRI SAI JAI JAI SAI

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Jayant Bothra

Jayant Bothra (Expert)
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26 March 2013 Dear Sir,

The advocates are not liable to take service tax registration. Most of the services provided by advocates are exempted vide Notification No. 25/2012 and the services on which the service tax liable would have come upon them is got covered by Reverse Charges mechanism ie. Notification no. 30/2012.
Therefore, ultimately there is no tax burden on advocates. And hence you are not required to get registered.

Thanks & Regds

CA Jayant Bothra
M: 9873-626-020

Querist : Anonymous

Querist : Anonymous (Querist)

26 March 2013 Thank you for all your expert advices.. It really helped me resolve all my queries.