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TMI BlogReturnsX X X X Extracts X X X X X X X X Extracts X X X X ..... mitted by 25th October. For the half year ending 31st March, return shall be submitted by 25th April. Centre Board of Excise & Custom can extend the period of filing return by such period as deemed necessary under circumstances of special nature, which should be specified in the order granting extension. Return in case of provisional assessment Where a person is allowed to assess the service tax on provisional basis, he has to file a statement giving details of difference between service tax deposited and service tax liability to be paid for each month in Form ST-3A alongwith a return in Form ST-3 and relevant documents. . Where to file the return [Electronic filing of return] The return in Form ST-3 and details of accounts to be fil ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n return. Where a person took single registration for multiple locations Where a single registration has been taken for multiple locations, the assessee is required to file single ST-3 return. However, for every registered premise under a single registration, information / details of taxable services and tax payable thereon shall be provided separately in return. ================ D. Penalty for Non Filing or Late filing of Return Section 70 and Rule 7C(1) With effect from 12-5-2007, Finance Act, 2007 has prescribed specific provision for penalty for non-filing or late filing of return under the Act. As per the provisions of Section 70, penalty can not be more that ₹ 20,000/-. Rule 7C(1) has been inserted to prescribe the amount ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he date of filing of original return, As per the provisions of rule 7B a return can be revised only if the original return has been filed under rule 7. Further, for the purpose of limitation of time period for raising demand and recovery of dues, the time limit will commence from the date on which revised return has been filed. Since the original return can not be revised beyond 90 days and can not be used to claim the refund. In case he has paid excess amount by mistake, he is required to file refund claim. ================ F. Annual Return (w.e.f. 1.4.2016) As per rule 7(3A) of Service Tax Rules,1994 read with Section 70 of the Act, Every assessee shall submit an annual return for the financial year to which the return relates, in ..... X X X X Extracts X X X X X X X X Extracts X X X X
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