R.C.Jain and Associates (Member) (134 Points)
03 July 2013Dear All,
Can payment under Amnesty be made before filing of declaration? This is possible in a case where dues are unpaid as on 1st March 2013, and post that payment has been made and no return filed, so whether interest can be saved by going under Amnesty? Here amount has already been paid, but without interest. So under the Scheme, no new payment will be made.
CA Harshal Pahade
(Professional)
(79 Points)
Replied 06 July 2013
Dear Friend,
Under Service Tax Voluntary Compliance Encouragement Rules, 2013 following persons are eligible for Scheme: -
1. Stop Filers of Return
2. non filers of Return
3. Non-registrants
4. Service providers who have not disclosed true liability in the returns filed during the period of scheme
As you have not filled the returns, you can apply for the scheme provided you do not qualify any conditions of non-eligibilty of scheme.
There is no condition for payment of tax under this scheme. You can apply for the scheme even if you have paid the taxes in full.
Analysis of 20 GST Notices (including 2 Appeals) and Practise on Drafting(with recording)
GSTR 9 and 9C for FY 23-24 as amended by Notification 12/2024 dated 10th July 2024(with recording)
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