I uploaded service tax return on 25 oct 2013 but it was declared rejected on 26th oct 2013 due to some error and on 26th oct I again filed the return online successfully.
Q1. Am I liable for payment of late fee of Rs 500 ?
Q2. We are telecommn company, if we are liable to pay late fee then under which accounting code late fee will be paid.
27 October 2013
Technically you have filed the return late. If the rejection was due to some error not of your commission, then the fees need not be paid - e.g. quite often a dialogue pops up challan no.------ is not in the system. Actually the payment has been accepted and the CIN has been entered correctly by you. In such cases the penalty need not be paid.
The accounting code is the code given in your ST - 2 for payment of penalty.
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