04 December 2009
we have applied for ST number in july and started to collect service tax. however, due to some procedural delay, we got ST number on Nov. in this case wat is due date for depositing service tax and filing half yearly return ended on 30.09.2009? and interest or penalty for late depositing of service or filing of return?
05 December 2009
You would not suppose to start collecting service tax unless you have service tax registration number. Pls let me know why your service tax registration is got delayed. I don’t thing so it is a practical problem. Since, in practical situation you can’t charge service tax without registration number. Even if charged, the client would have not accepted the service tax amount as there was no service tax number on invoice which is a must on the face of invoice (Pls refer Rule 4 of the Service Tax Rules, 1994 for more clarity).
05 December 2009
The tax collected must be deposited with the Govt.
The due date is 5th of coming month (6th in case of e-payment) for all exept proprietary/partnership concerns who are required to pay on quarterly basis. Quarter starts from April to June (tax is payable on 5th July).
You must deposit the tax immediately and file the return.
There is a penalty for late filing of return which my be required to be paid.
Wait for a question from the deptt. and if you have a bonafide reason for not paying the tax then interest and penalty can be defended.
CAclubindia
