Consequences of delayed filing of Service tax return

If you are filing Service tax return after the due date then you may be held liable for the late fee upto Rs. 20,000. Every taxable service provider is mandatory required to e-file half yearly ST-3 return within 25 days of the end of the half year i.e., 25th October and 25th April every year. Late fee for delayed filing Mandatory late fee for delayed filing of ST-3 Return is as follows:

  • Delay upto 15 days – Rs.500
  • Beyond 15 days and upto 30 days – Rs.1000
  • Delay beyond 30 days – Rs.1000 plus Rs.100 per day of delay beyond 30 days, from 31st day onwards, subject to, the ceiling limit of Rs. 20000.

Is “late fee” mandatory In case of delayed filing of ST return, the appropriate late fee should be paid at the time of filing the return, without waiting for any communication or notice from the department. Penalty for late filing of return If ST return is not filed within due date, penalty is leviable, which can be upto Rs. 10,000. The penalty can be waived, if assessee proves that failure was due to reasonable cause. Waiver or reduction of penalty by Central Excise Officer, if service tax payable was Nil ST return is required to be filed even if service tax payable is Nil. However, in this case Central Excise Officer can reduce or waive penalty, if return was not filed, if sufficient cause is shown. Moreover, if late fee is paid by the assessee then penalty will not be imposed. Penalty in case providing more than one service If assessee is providing more than one service, there is only one penalty for delay in filing return and no separate penalties for each taxable service. Taxmantra.com will assist you in all Business Maintenance issues including your service tax issues, such as filing of returns , levy of services, taxability and in any other service tax related queries.

7 thoughts on “Consequences of delayed filing of Service tax return”

  1. I recieved ST-2 on 15th Feb,2012, but I noticed it during the month of Mar-12.

    There is not taxable service from the date of service tax registration to till date. But I didn’t filed nil return in Apr-12.

    Now I am filing Nil return within Oct-12.

    Do I need to pay penalty.

  2. i have filed service tax on 25th november 2012. which was sunday , i got the acknowledgement receipt
    dt. 26th Nov 2012. i am liable to pay the late fees . please let me know

    1. No, you are not liable to pay any late fees as you had uploaded the service tax return within due date i.e., 25th November 2012 for the quarter 1st April 2012 to 30th June 2012.

  3. I am working for a company. Could not file the service tax return for the first quarter (April-June 2012) within extended time,i.e. 25.11.2012. I shall file the same today or tomorrow. Kindly advice the late fee liable for payment.

    1. Hi,

      The penalty which you are supposed to pay for late filing is Rs.1000 + Rs.100 per day of delay beyond 30 days that is from the due date of filing service tax return i.e., 25th November 2012, till the date of filing of ST-3 subject to, the ceiling limit of Rs. 20000. So file your Service Tax Return as soon as possible to escape from more liabilities of penalty.

      Thanks and Regards,
      Team Taxmantra
      Call Us: +91 923 0033 070
      Email Us: info@taxmantra.com

  4. I have still not filed my ST3 Return for Apr 2012 to June 2012, can you help me with the following;

    1. If I am filing it on Jan 8,2013 what is the penalty which I am supposed to pay for this late filing?
    2. Will I be able to file it online through the ACES portal or need to submit it at their office?
    3. What is the status on the filing of the 2nd part i.e. July to Sep 2012 ?

    1. Hi Rajesh,

      1. The penalty which you are supposed to pay for late filing is Rs.1000 + Rs.100 per day of delay beyond 30 days that is from the due date of filing service tax return i.e., 25th November 2012, till the date of filing of ST-3 subject to, the ceiling limit of Rs. 20000. So file your Service Tax Return as soon as possible to escape from more liabilities of penalty.

      2. No, you are required to submit service tax return manually at their office. You can simply file it online through the ACES Portal.

      3. Service Tax Dept has not yet announced the due date of submission of Service Tax Return for the quarter July 2012 to September 2012.

      Thanks and Regards,
      Team Taxmantra
      Call Us: +91 923 0033 070
      Email Us: info@taxmantra.com

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