CA Sandeep Kanoi
Penalty of Late Filing of Service Tax Return Filing is been increased with effect from 08.04.2011 to a Maximum of Rs. 20000/- and same is not been changed thereafter. In this Article we have discussed Provisions Related to Late Filing of Service Tax Return.
File Service Tax Return in time as Maximum Penalty increased 10 times to Rs. 20000
Under the existing scheme of law, Rule 7 of the Service tax Rules, 1994 read with its sub-rules deals with the provisions relating to the filing of service service tax return.
Rule 7C Prescribe the Penalty which Assessee has to Pay if there is delay in filing of service Tax Return.
We are producing herebelow the extract of Rule 7C
Where the return prescribed under rule 7 is furnished after the date prescribed for submission of such return, the person liable to furnish the said return shall pay to the credit of the Central Government, for the period of delay of-
(i) fifteen days from the date prescribed for submission of such return, an amount of five hundred rupees;
(ii) beyond fifteen days but not later than thirty days from the date prescribed for submission of such return, an amount of one thousand rupees; and
(iii) beyond thirty days from the date prescribed for submission of such return an amount of one thousand rupees plus one hundred rupees for every day from the thirty first day till the date of furnishing the said return:
Provided the total amount payable in terms of this rule shall not exceed the amount specified in Sec.70 of the Act.
It is clear from the above that above penalty is subject to maximum specified in section 70. Section 70(1) Specify the maximum Penalty of Rs. 2,000/- in respect of return filed up to 31st March 2011. This amount of Maximum Penalty is been increased to Rs. 20,000/- (Twenty Thousand only) w.e.f. 01.04.2011.
As per Section 71 (C) of the Finance Act 2011 (8 of 2011) Applicable from 1st April Unless Otherwise specified there was an amendment in Sub Section (1) of section 70 which is as follows:-
‘in Section 70 (1) of the Finance Act, 1994, for the words “two thousand rupees”, the words “twenty thousand rupees” shall be substituted’.
After Considering the above amendment the Maximum Penalty for Late Filing of Service Tax Return is been increased to 20000/- (Twenty Thousand) w.e.f. 08.04.2011 from earlier 2000/- (Two Thousand).
After enactment of Finance Bill 2011, the following position will emerge out:
| Period of Delay | Penalty/late fee before finance bill 2011 | Penalty/late fee After Finance Act, 2011 (W.e.f. 08.04.2011) |
| for delay up to 15 days | INR 500 | INR 500 |
| for delay beyond 15 days but up to 30 days | INR 1,000 | INR 1,000 |
| for delay beyond 30 days | INR 1,000 + INR 100 per day (from 31st day subject to a maximum amount of Rs 2000. | INR 1,000 + INR 100 per day (from 31st day subject to a maximum amount of Rs 20000. |
‘Provided also that where the gross amount of service tax payable is nil, the Central Excise officer may, on being satisfied that there is sufficient reason for not filing the return, reduce or waive the penalty’.
So File you return on time to avoid penalties.
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(Article was first Published on 13.04.2011 & Republished with modifications on 20.05.2016)
Author Bio
My business income is nil and i was delayed by 62 days. Please advise if still I am liable to pay the penalty of Rs. 20000.
hi…
sir. Pvt. ltd. company me. 29-6-15 ko registrar kiya tha or usme Service Tax no. liya he par abhi koe business kiya nahi he or muje 15-16 ka return file karna he to ..
service tax ki panlty kitni lage gi….
Anil Prajapati.
Udaan Advisory Pvt Ltd.
Ahmedabad
Email: Udaanadvisory@gmail.com
9979565774
and what is penalty for lait ITR
Please Reply
Hello I am Ashwini
Sir I want know can i file ITR for FY 2013-14 (Ay 2014-15)
One of my client got centralised registration for all its branches on 01.01.2011. One of its branch having single registration did not surrender its single registration. It filed all the nil returns on 14.03.2014. Should the late fee u/s 70 is applicable for late filing?
Sir, one of my client has not filed income tax reutrn & service tax return for FY-2013-14 & 2014-15 .TDS is deducted.What will be intrest & penalty ? can we clail TDS refund?
WHAT IS PENALTY & LIABILITY IF INCOME TAX RETURN & SERVICE IS NOT FILLED FOR FY-2013-14 & 2014-15? TDS IS DEDUCTED OF THAT ASSESSEE .CAN WE CLAIM TDS REFUND?
my one client (individuals) has not filed return since 2014. what would be the penalty?
dear anup ji,
i am balaji we are same condtion about servise tax ,r u fill the servise tax plz suggest me how to pay servise tax & how many penlty
i am file service tax return only 1 day late. is there any provision for 1 day ?
Please reply.
One of client has not filed ST-3 even after 79 days,
can u please tell me the penalty/late fee for this issue.
Is rebate available in late fee of service tax return in case of courier agency
penalty on delay of service tax return for period April-2015 to September-2015. I Want accounting code of the service E-payment …….
i filed service tax return but same is rejected what implicationh
Dear Sir
we have file service tax return after One year from getting service tax registration no. we are pending 2 srvice tax return please suggest me how many penalty we have paid for those two half yearly service tax return and also the courier agency is liable to pay service tax. if his gross turnover is not go beyond the 9 lacs thresh hold limit. Thank You
Yours Faithfully
Mr.Anup Joshi
we have registered under service tax on 29/03/2006, because of excess input credit we are not paid sexvice tax and we are not filed the ST Return now we want to pay service tax in 2015
is it i can return the file for all 10 years from 2006 to 2015
if it is possible, what would be the consequences and procedure to file the return
Thanks Sir for the valuable discussion.
In light of the above, please can you clarify if the Service Provider has rendered taxable services but the Turnover has not crossed Basic Exemption Limit (Assessee got himself registered when there was zero turnover); whether :-
1. Assessee is required to file Service Tax Return?
2. Whether it is mandatory to pay Late filing fees?
SERVICE TAX RETURN LATE FILING PENALTY AMOUNT TO I NO’T KNOW, PLESE INFORM ME.
late submission of st-3 due to wrong password for filing reruns than penalty will bored on owner
mr Arpit there is no requirement to file nil return of service tax and first thing is that you should take registration if your turnover/services during respective financial year cross the limit of 9 lacs.
i’ve made a registration of PF in nov 2014, but provided services of rs 500000 only upto 31st march, 2015. whether i m required for registration & what will be the penalty for not filing of return, even if nil tax.
Respected to all
I want to know the code of service tax penalty for late return filling of Rs 20000 in GR 7 as i am filling my st 3 having only one registration and for one services
Pls send the codes as soon as possible and other related information regarding payment
Thank you
Deepak Kumar
Dear Sir
i have to file my 2nd half service ax return how many penalty will be deposit as on 27 may-2015 & ST3 will be genreate after only deposit of penalty or before penalty
Girish Badhani
Pioneer Polyleathers Pvt. Ltd.
Plot No 74-76 Sec-4 IIE Pantnagar
Rudrapur (U,S Nagar)
Mobile : +91-9084058402
Dear sir
I have created a firm on 2013 afterwards i hav filed all the returns except the first return. On 26 december 2014 i filed the first str after 627 days and i wanted to close the firm according to rule i have charged with rs 20000 as penality of late filling str.
But Sir my firm have not worked at all
and i have only filing the zero return
and i want to close the firm completely..
So plz advice m to how i close my firm without paying any penalty..
Dear Sir
I have filed st-3 returns april-2013 to sept-2013 .we have paid challan correctly in time but we filed returns after 280 days and i received a show cause notice from service tax department for depositing late filling penalty of rs.20000/-to avoid penalty now how to solve the problem.
Dear Sir
We have filed st-3 returns april-2013 to sept-2013 .we have paid challan correctly in time but we filed returns after 180 days to avoid penalty now how to solve the problem
Dear Sir
I want to file ST3 first time .Please provide suitable format or steps whatever it is at your own request.
Sir,
i am regtd. in maintainanance services & repair service (partnership firm) am i liable to s.tax payment on POT Rule 2011 Or Receipt basis.Rule 7 specifies 8 services to make payment on receipt basis.but this service doesnot fall in that rule.Please give awareness about it.
Thanks &Regards
Dear sir,
we have deposit srvice tax amount of year 2010-11 on 2012 with interest then department has issue again letter to us for penalty u/ 73 (4A) of service tax.
but i know penalty is started from 1st April 2011, so what we do.
Hi,
One of client has not filed ST-3 revised even after 90days,
can u please tell me the next step to be taken.
Please explain me in detailed way.
dear sir,
plz help me to do the service tax penalty calculation , i am going to file service tax return for the period of 01/01/2013 to 31/03/2014 n m planing to file this return on 22/08/2014 so plz give me calculatin of penalty
I have to file a service tax return which had to filed in the month of April for the time period of 1-10-2013 to 31-3-2014. But return is being filed on 26th july. As it is a nil return and there is a penalty under section 70 (1)of Rs,7200. So, my question is how can we apply for waiver of the penalty from the Central Excise?
Respected to all
I want to know the code of service tax penalty for late return filling of Rs 20000 in GR 7 as i am filling my st 3 under RCM and having only one registration but using more than one services
Pls send the codes as soon as possible and other related information regarding payment
Thank you
Hi
We have done a mistake in service tax returns. From March 2011 till date we are just paying the service tax amount but we are not filing the Service Tax Returns. Kindly let me know penalty for this 3 yrs and is there any possibility to get waive off.
I have filied the return for april 2013 to sept 2013 intime with wrong ST Regn. no. later on it has been rejected by giving the reason as wrong ST Regn.No. is the penalty u/s 70(1) is attract? pl. update.
Dear Sir
I have filied the return for april 2013 to sept 2013 intime with wrong ST Regn. no. later on it has been rejected by giving the reason as wrong ST Regn.No. is the penalty u/s 70(1) is attract? pl. update.
ONE CORRECTION OVER THIS ARTICLE CAN BE SUGGESTED:
THE EFFECTIVE DATE OF INCREASED PENALTY UNDER RULE 7C OF THE SERVICE TAX RULES, 1994 AS PER SECTION 70 OF THE FINANCE ACT AS AMENDED BY THE FINANCE ACT, 2011 IS 08/04/2011 AND NOT FROM 01/04/2011..
Assessee filed the return on due date but showing save as status,
at this stage he wiil be penalised as not filling of retuns
DEAR SIR
KINDLY PROVIDE ME SERVICE TAX RATE FOR F Y 2011-2012 ON TOURS OPERATOR OR TOURS AND TRAVELS AGENCY ETC.
THANKS
RAMESH
For The F.Y 2010-11
service tax return of 1st half(i.e period from 1.4.10 to 30.09.10) filed on 02/09/2011.(Due Date is 25.10.10)
So on the above How much Penalty is leviable?
I submit a tender in ONGC but my problem is that as per ONGC tender if Notification No.30/2012-S.T.& 26/2012-S.T. dated 20th June 2012 applicable to me then ONGC paid me the Service tax otherwise I have to pay the same. But my company is a partnership Firm & it comes in taxable services of Supply of TANGIBLE GOODS FOR USE SERVICES. So my firm not applicable for that notification.
Kindly let me know that ONGC will Pay us the Service tax or not.
I submit a tender in ONGC but my problem is that as per ONGC tender if Notification No.30/2012-S.T.& 26/2012-S.T. dated 20th June 2012 applicable to me then ONGC paid me the Service tax otherwise I have to pay the same. But my company is a partnership Firm & it comes in taxable services of S
i have paid excess ST in the FY-09-10,10-11, 10-11 ,now i have penalised for the FY-11-12 for late payment can we adjust the excess payment against penalty
issue of getting printout that uploading login would not open, to avoid penalty, due to password more than 6 characters were not being accepted, tried to change password, still would not open.
checked if blocked, it say’s no. sent an e-mail to acer web site, instructed to contact range, range seems not helpful to send temp. PW. therefore not to waste time mailed it by speedpost.(F.Y.2011-12).
For F.Y 2010-2011 the premises code on registration was different from location code. the return uploaded but get rejected. Again, having no alternative due time constrain mailed it by speedpost.
For individuals having one property has only one gross amount to enter, why can’t it be simplified by adding another column in the challan to reflect the gross amount and file 1 return in a year in saral format?
Service Tax Return Period 01.10.2010 to 31.03.2011 filed today as on 07.11.2011 is attract penaly provision of Rs. 20000/- as because there tax payment of Rs. 50000/- which is already paid with interest.
This time for 2010 -2011 service tax return last date is 20th April 2011. But we are going to file on 25 th April 2011 then how much penalty we have to pay ? Is it 20,000/-
Service tax penalty is only for the filing of the returns from financial year 2011-12 & thereafter not for the reurns before F.Y 2011-12.
Unfortunately the assessees who are away during that time are unable to file returns online due to non-cooperation from the officials.
Who is to pay for this?
Of course the poor tax payer!!
Hamara Bharat Mahan !!!!
Jai ho Anna Hazare!!!!!!
Retun For The Year 2009-10 Ist Half and IInd how much penalty to be paid
service tax return fails to file for year 2011-2012 for the half year ended 31.03.2011 before 25 th april 2011 the maximum penalty would be 20000/- is for this half year ended or if an assessee fails to file the earlier half year ended the maximum penalty how much