one of my assessee has taken its service tax registration late , so can we file the returns for the period before the date of registration or we have to incorporate the service tax liability in the return falling due after the date of registration
6 Replies
Pradeep Nainawati
(ACA)
(496 Points)
Replied 08 October 2012
You cannot file ST-3 for the period before the STC obtained. You have to incorporate it in ST-3 falling after registration date.
CA Unnikrishnan Nair N
(Chartered Accountant)
(2083 Points)
Replied 08 October 2012
Show the service tax and interest paid for the pre-registration period under "other amounts paid" in the ST-3 for the current period.
CA. Rachna Parashar
(partner)
(196 Points)
Replied 30 October 2012
The assessee is engaged in constuction buisiness and has recieved advance amount from Apr 2011, the service tax registration has been taken on 12/09/2012. Service tax with interest has been paid in full can we file the return of Apr to June 2012 and incorporate earlier information of taxes paid in it .
Arun Kumar Singh
(GST Advocate)
(15220 Points)
Replied 30 October 2012
If you have received the advance payment in the moth of April 2011 in respct of taxable service and paid the service tax on that amount, then why you have taken service tax registration in September 2012.
CA. Rachna Parashar
(partner)
(196 Points)
Replied 01 November 2012
Assessee came to know about service tax lateron. he was not aware of it so registration was taken late but full amount of service tax and interest thereon has been deposited now
Pradeep Nainawati
(ACA)
(496 Points)
Replied 02 November 2012
Hi Rachna,
Your client gets has obtained STR on 12/09/2012. You should incorporate all information in return peratining to July-Sep 12 period.
Recent Topics
- Clarity needed on effective date
- Income Tax Refund Deadline Shortened to Five Years
- Rectification Applications for Past GST Demands
- Where can I find a trusted provider to hire a skip
- GST Invoices Series
- FILING OF ITR AY 20-21
- CLAIMING OF U CLAIMED RCM
- Building construction works
- REGARDING GSTR-9 F.Y 2023-24
- Rectification to decrease income in SCHEDULE OS
Related Threads
CAclubindia
