I have a query on Booking Service Tax facts are as follows: 1. Workshop conducted on 18-22 Mar, 2013 for a third party. 2. Expenses booked in the month of Mar, 2013. 3. Invoice raised on third party for the expenses of workshop on 27.5.2013. 4. Service Tax has not been booked in any of case.
My query is when should the invoice be booked raised on third party (March or May) and when should the input credit b availed.
05 June 2013
Credit is available on receipt of the invoice with the ST.March itself. ST to be charged in Invoice raised and payment to be made in the next month / quarter.
CAclubindia
