Delay in filling in st,penalty applicable or not

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I have taken online registration in ST-1 form on 12.01.2012 and still not fil return,whether penalty would be applicable on

account of delay filling of return or not.Please inform me.

Replies (3)

Service Tax retunrs are haly yearly retunrs which are file on 25th of April and 25th of October and service Tax for Individual are to be paid to the credit og the central government by the 6th of  the month immediately following the quarter in which payments are received towards the value of taxable services.

In the above case the service Tax should be paid for the 3 months of Jan, FEb and March before 31st March and the return should be file on or before April 25th.If there is for a period of 15 days the amount is Rs.500/- and beyond 15 days not later than 30 days the amount is Rs.1000/- If the delay is beyond 30 days then the amount is Rs.1000/- plus Rs.100/- for each day. The total amount should not exceed Rs.2000/-

Originally posted by : Sourav

I have taken online registration in ST-1 form on 12.01.2012 and still not fil return,whether penalty would be applicable on

account of delay filling of return or not.Please inform me.

upir 1st retutm os due on 31st march 2012, pay taxes on 31-03-2012 and subit online return through ACES website within 25-04-2012

Just want to correct the first reply given by Janani Subramnian. The maximum penalty for delay in filing of ST-3 return is Rs. 20,000/- and not Rs. 2000. With respect to the other information, I totally agree with him.


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