04 November 2010
Due dates to file return: ST-3 Return is required to be filed twice in a financial year – half yearly. Return for half year ending 30th September and 31st March are required to be filed by 25th October and 25th April, respectively.
If a person fails to furnish the ST-3 Return within the due date [25th October and 25th April every year] he shall be liable to penalty which may extend to an amount not exceeding one thousand rupees (Section 77 of the Act)
Mandatory Penalty for Late filing of ST-3 Return under Rule 7C of Service Tax Rules, 1994
Sl. No.
Period of Delay from the prescribed date
Penalty
1
15 days
500/-
2
Beyond 15 days but not later than 30 days
1000/-
3
Beyond 30 days
1000/- plus100/- for every day from the thirty first day till the date of furnishing the said return
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