Filing of service tax return

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DIVYESH JAIN (Querist)
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02 May 2016 Dear Sir

One of my client has done registration with Service Tax in June 2015, but he did not file the return for the period Apr-Sep 15

Is it mandatory to file the return for the above mentioned period as registration was done in June

Bhaskaran Chackrapani Warrier

Bhaskaran Chackrapani Warrier (Expert)
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02 May 2016 Yes, mandatory to file form ST-3.

DIVYESH JAIN

DIVYESH JAIN (Querist)
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02 May 2016 But the turnover is Nil during this period.. Is then it is mandatory as there are circulars which suggests Nil service tax returns need not be filed

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Bhaskaran Chackrapani Warrier

Bhaskaran Chackrapani Warrier (Expert)
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02 May 2016 Then you may follow those circulars and need not file if you so wish.

KAVIRAJA ADDANGADI

KAVIRAJA ADDANGADI (Expert)
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02 May 2016 You have to file ST-3 once service tax registered. Even it is nil.

Rupesh Jain

Rupesh Jain (Expert)
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03 May 2016 you have to file NIL return if you have no business transaction during the return period.

DIVYESH JAIN

DIVYESH JAIN (Querist)
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05 May 2016 But is there any way to avoid late filing fees because there is zero turnover during the entire year.

Bhaskaran Chackrapani Warrier

Bhaskaran Chackrapani Warrier (Expert)
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05 May 2016 Yes, as per 3rd proviso to rule 7C of Service Tax Rules,1994, the Officer has power of waive/reduce the late filing fee in such cases wherein no service tax is payable.

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DIVYESH JAIN

DIVYESH JAIN (Querist)
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05 May 2016 Ok, should I file the return now without paying any late fee or wait till my client surrender his service tax number this year