SEO Sai Gr. Hosp.
209633 Points
Joined July 2016
As per rules, for service provider, stock in trade should be zero.
But when you wish to declare some unused items (inventories) like shops, cream, shampoo, lotions, blades etc... lying in the shop, as on 31st March....... you can estimate its value as per purchase bill & declare the same in ITR.