penality for nil return

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..... penality for nil return
Query (Issue) Started By: - JENI SHA Dated:- 13-9-2013 Last Reply Date:- 15-9-2013 Central Excise
Got 4 Replies
Central Excise
is there any penalitty/ interest for delay on nil return file? Reply By Umanand Vijay: The Reply: Wether the matter for central; excise or service tax Reply By Naveed S: The Reply: If a person gets himself registered with the servi .....

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..... ce tax department, he has to follow all the procedures and submit all the relevant documents which are necessary, even if he is not providing any services during the concerned half year. Therefore, even if he is not providing any service or not liable to pay any service during the corresponding Half Year for which return is due to be submitted, he is required to file return in Form ST-3 or ST-3A .....

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..... as the case may be, as a NIL return. However, in some instances, the tribunal has taken liberal stand for non filing or late filing of NIL return and rejected the penalty proceedings for the same but it is highly advisable to submit the returns within time without taking any chance of litigation. Under RULE 7C, Power to WAIVE OR REDUCE the penalty has been vested with the Central Excise Officer .....

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..... in case of NIL service tax liability. Reply By phani raju konidena: The Reply: Central Excise: Delay in filing of ER-1 return, would attract penalty under Rule 27 of Central Excise Rule, 2002] - Compact Tools vs Commissioner of Central Excise, Indore (2013 (9) TMI 518 - CESTAT NEW DELHI ) =2013 (290) ELT 0412 Tri.-Del Service Tax: Please refer Article by Mr.Bimal Jain on 12.08.2013 (TMI) - No .....

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..... Need to file Service Tax return (ST-3) when no service is rendered during the relevant period and even not required to opt for VCES Reply By Rama Krishana: The Reply: See Rule 27 of Central Excise Rules, 2002 wherein general penalty has been prescribed upto Rs. 5000/- .
Discussion Forum - Knowledge Sharing .....

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