Service tax returns – due dates and penaly for late filing

Six monthly returns due by 25th of next month

Day wise default criteria

Penalty Amount (Rs.)

< 15 days

500 Rs. per day

> 15 days but < 30 days

1000 Rs. per day

> 30 days

1000 Rs. fix plus Rs. 100 per day or Rs. 20,000/- maximum

Note-The same is applicable for NIL returns also.