How to file service tax return online
This query is : Resolved
04 July 2010
Hello expert,
I have few urgent queries.Request you to answer them as soon as possible.
I have registered our business in the e filing/service tax option of the web site www.CBEC.gov.in (aces.gov.in). However once I log in, though there is a return option in the menu,nothing comes on screen when I click on the option.I am already registered service provider, and have service tax registration no. alloted to me.Please help.
What are the penal consequences of not filing service tax return for past two years,2008-09 & 2009-10, although there was no service tax payable?
In case service tax payment for a quarter went wrongly in excess by taking into account last year's service tax which in any case is not payable as there was a carried forward service tax credit amount,can this amount be adjusted against next quarter's service tax amount payable?
Regards
Sukanya Ramakrishnan
I have few urgent queries.Request you to answer them as soon as possible.
I have registered our business in the e filing/service tax option of the web site www.CBEC.gov.in (aces.gov.in). However once I log in, though there is a return option in the menu,nothing comes on screen when I click on the option.I am already registered service provider, and have service tax registration no. alloted to me.Please help.
What are the penal consequences of not filing service tax return for past two years,2008-09 & 2009-10, although there was no service tax payable?
In case service tax payment for a quarter went wrongly in excess by taking into account last year's service tax which in any case is not payable as there was a carried forward service tax credit amount,can this amount be adjusted against next quarter's service tax amount payable?
Regards
Sukanya Ramakrishnan
04 July 2010
1.Even though you are register in www.aces.gov.in, for filling return you need to permission from service tax department through Application annex -A
2.Non filling will attract Penalty will be
The late fee presently prescribed vide rule 7C of the Rules, is (a) Rs 500 for delay upto 15 days; (b) Rs 1000 for delay between 15 days and 30 days; and (c) Rs 1000 plus Rs 100 per day beyond 30 days, till the filing of return, not exceeding Rs 2000/-. To avoid late fee, the taxpayer must ensure timely filing of return. In case of returns filed late, the appropriate late fees should be paid at the time of filing the return, without waiting for any communication or notice from the department. Mere non-submission of evidence of payment of late fee along with the return is, however, not a ground for refusal to allow filing of the return.
Facility for adjusting excess payment of service tax by the assessee towards future liability is now provided for in the law. In cases, where an assessee has paid to the credit of Central Govt. service tax in respect of a taxable service which is not so provided by him either wholly or partially for any reason, the assessee may adjust the excess service tax so paid by him calculated on a prorata basis against his service tax liability for the subsequent period, provided that the assessee has refund the value of taxable service and the service tax thereon to the person from whom it was received. However, the assessee is required to file the details in respect of such suo-moto adjustments done by him at the time of filing the service tax returns. In other cases of excess payment, the refund claim have to be filed with the department.
2.Non filling will attract Penalty will be
The late fee presently prescribed vide rule 7C of the Rules, is (a) Rs 500 for delay upto 15 days; (b) Rs 1000 for delay between 15 days and 30 days; and (c) Rs 1000 plus Rs 100 per day beyond 30 days, till the filing of return, not exceeding Rs 2000/-. To avoid late fee, the taxpayer must ensure timely filing of return. In case of returns filed late, the appropriate late fees should be paid at the time of filing the return, without waiting for any communication or notice from the department. Mere non-submission of evidence of payment of late fee along with the return is, however, not a ground for refusal to allow filing of the return.
Facility for adjusting excess payment of service tax by the assessee towards future liability is now provided for in the law. In cases, where an assessee has paid to the credit of Central Govt. service tax in respect of a taxable service which is not so provided by him either wholly or partially for any reason, the assessee may adjust the excess service tax so paid by him calculated on a prorata basis against his service tax liability for the subsequent period, provided that the assessee has refund the value of taxable service and the service tax thereon to the person from whom it was received. However, the assessee is required to file the details in respect of such suo-moto adjustments done by him at the time of filing the service tax returns. In other cases of excess payment, the refund claim have to be filed with the department.
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05 July 2010
Thanks for your prompt response.
Can you please clarify on the procedure towards application for online filing of return and where this "application Annex A" can be found?
An excess amount of service tax is paid in this quarter by mistake,there was no collection as such against the same but will happen in the second quarter.Can this be adjusted while making payment against the second quarter?
Can you please clarify on the procedure towards application for online filing of return and where this "application Annex A" can be found?
An excess amount of service tax is paid in this quarter by mistake,there was no collection as such against the same but will happen in the second quarter.Can this be adjusted while making payment against the second quarter?
05 July 2010
Annex A you can get in this following link provided here
http://www.servicetaxonline.com/content.php?id=72
yes. you can show as advance payment of service tax in current quarter and same can be adjusted with next quarter. it is possible
http://www.servicetaxonline.com/content.php?id=72
yes. you can show as advance payment of service tax in current quarter and same can be adjusted with next quarter. it is possible
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