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Querist : Anonymous

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Querist : Anonymous (Querist)
08 April 2012 Dear all,

One of my client is manufacturer as per excise, but liable to PAya GTA and hence acquired Service tax registration.

Now i want to compliance he requires to do for service tax.

he needs to file return under service tax"? if yes then when
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Pratik Pankaj Shah

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Pratik Pankaj Shah (Expert)
08 April 2012 As per section 70 of Finance Act, 1994, When an assessee is liable to pay service tax (whether as a service provider or service receiver) is required to file half yearly service tax return in form ST 3.

In case of your client, if he is required to pay service tax under reverse charge mechanism, he is required to file service tax return in Form ST 3 though the value of services provided by your client is less than 10 lakhs. Such threshold limit does not apply to reverse charge mechanism.
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CA Ankit Gulgulia (Jain)

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CA Ankit Gulgulia (Jain) (Expert)
09 April 2012 Agree with experts.

Claim input of GTA st paid subject to rule 6 reversal.
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