What are the due dates for filing of service tax return?

Service Tax Return Form ST-3 must be filed twice in a year. Return for half year ending 30th September and 31st March are required to be filed by 25th October and 25th April, respectively.

Can I file ITR for AY 2012/13 now?

The return for the financial (previous) year 2012-13 and earlier cannot be filed now. Normally the need for filing returns voluntarily for the previous years beyond the time allowed even for belated return arises when there is a claim for refund, which could not be claimed for some genuine reasons.

Can service tax return be filed now?

As per Rule 7B of the Service Tax Rules 1994, an assessee may file a service tax revised return in triplicate in Form ST 3 to correct the mistake or omission, within a period of 90 days from the date of submission of Return under Rule 7.

Can I file revised return for AY 2013 14 now?

The Income-tax Department has recently advised the taxpayers to file correct details of Interest income in Income-tax Returns. As Income-tax Return for AY 2014-15 (FY 2013-14) can not be filed/revised after 31st March 2016, Taxpayers are advised to revise the return before said date to include the Interest Income.

Can penalty for late filing of service tax return be waived?

If service tax is paid along with interest and reduced penalty within 30 days of service of order, then 25% of penalty should be paid as mentioned in the order. The penalty can be waived off on submission of valid documents which describes a proper reason for the delay or non-payment of the service tax.

Is filing of nil service tax return mandatory?

The Hon’ble Tribunal has held that the service provider is not required to file the Service Tax Return (even nil return) for that period as per the CBEC Circular No 97/8/2007-ST dated August 23, 2007.

What is the time limit for service tax notice?

The Customs, Excise, and Service Tax Appellate Tribunal (CESTAT), Delhi Bench ruled that the period of limitation to issue notice increased from 1 year to 18 months for raising demand for non-payment of service tax.

Can the belated service tax return be revised?

As per the provisions of rule 7B a return can be revised only if the original return has been filed under rule 7. Means thereby, a revised return can not be revised again. Similarly, a belated return can not be revised under rule 7B.

Can I file ITR for last 5 years?

Individuals can file returns for the previous years. This can only be done for the two years preceding the current financial year for which the returns have to be filed. Taxpayers are provided a two year period during which returns can be filed.

How do I pay old service tax due?

e-payment through EASIEST: Under EASIEST, the assessee is required to access the NSDL-EASIEST website, https://cbec-easiest.gov.in/EST/ and select the option, E-Payment (Excise & Service Tax).

What happens if service tax return is not filed?

The penalty for late filing of service tax return is capped at a maximum of Rs. 20,000 and is subject to the number of days delayed. More than 31 days delay in filing service tax return – Rs. 100 per day of default.

Can I file ITR for last 3 years now?

Conclusion. It’s crystal clear that you cannot file an ITR for the last 3 years at once. If you want to file income tax returns for the financial year 2017-18, the last date for filing the belated ITR has already passed on 31 March 2019.

Can service tax notice be issued after 5 years?

Angad Sandhu, Partner, PSL Advocates & Solicitors, told Moneycontrol: “Show cause notices for enquiry up to 5 years can only be issued in cases where service tax has not been paid due to fraud, collusion, wilful misstatement or suppression of facts, which was admittedly not the case in the SCNs being issued.

What is extended period of limitation in service tax?

five years
The said limitation of one year will be extended to five years to the department where any service tax has not been paid or has been short paid or short levied or erroneously refunded by reason of? contravention of any of the provisions or the rules with intent to evade payment of service.

Can I file 3 year old ITR?

Can I File My ITR for the Previous 3 Years in One Year? No, you cannot file an ITR for the last three years together, that is, in one year.

What happens if service tax is not paid?

If an assessee has not filed his or her service tax return, then a late payment fee of Rs 500 will be charged for the initial 15 days of delay. If an assessee has not filed his or her service tax return, then a late payment fee of Rs 1,000 will be charged for delays ranging from 15 to 30 days.