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Service tax return

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14 December 2011 Service tax payment is now on accrual basis but ST3 shows computation on payment basis. So how to fill STe
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Aditya Maheshwari

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Aditya Maheshwari (Expert)
14 December 2011 see this link
https://servicetax.gov.in/notifications/notfns-2k11/st48-2k11.htm

“(iv) For the purposes of this Form, the words “received /paid” used herein shall be construed as “received or receivable /paid or payable’, as the case may be, in terms of the Point of Taxation Rules, 2011”.
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