late fee for delayed filing of ST-3 returns.

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..... Respected Sir, please make a calculation for late fee for delayed filing of ST-3 for 43 days for the period from October to March for the financial year 2012-13. for delays of beyond 30 days. Rule 7(c) provides that 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 th .....

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..... e 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 su .....

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..... ch 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 that the total amount payable in terms of this rule, for delayed submission of return, shall not exceed the amount specified in section 70 of the Act: Provided further that where the assessee has paid the amount as prescribed und .....

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..... er this rule for delayed submission of return, the proceedings, if any, in respect of such delayed submission of return shall be deemed to be concluded. The pertinent point is (iii) . To my view- 1000+ 13 days=1000+1300=Rs.2300/- Please correct me if i am wrong. thank you sir. - Reply By KASTURI SETHI - The Reply = Your calculation of late fee is correct. - Reply By DR.MARIAPPAN GOVIN .....

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..... DARAJAN - The Reply = Your calculation is correct. - late fee for delayed filing of ST-3 returns. - Query Started By: - IMMANUEL NEIHSIAL Dated:- 22-11-2018 Service Tax - Got 2 Replies - Service Tax - Discussion Forum - Knowledge Sharing, reply post by an expert, personal opinion Tax Management India - taxmanagementindia - taxmanagement - taxmanagementindia.com - TMI - TaxTMI - TMITax .....

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