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mandatory to write service tax registration no. in invoice

CA Bhuvan (CA ) (83 Points)

10 April 2010

hi! I want to know whether it is mandatory to write service tax registration no. in invoice for charging service tax.

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7 Replies

Arun Kumar Singh (GST Advocate) (15188 Points)
Replied 10 April 2010

yes, it is mandatory.

Ravindra (Job) (21 Points)
Replied 10 April 2010

It is mandatory to have service tax number either printed or affixed by a seal on invoice.

If it is hand written service tax number then Excise Authority might not accept the service tax invoice.

In that case he can ask to reverse the service tax credit taken

Ravindra Patel

SUNIL GARG (CHARTERED ACCOUNTANT) (175 Points)
Replied 11 April 2010

Yes. It is mandatory sir.

CA Bhuvan (CA ) (83 Points)
Replied 12 April 2010

I also want to know that under which section, rule or notification it is mandatory.

Mukesh (MBA) (21 Points)
Replied 22 June 2010

can u pls provide us the section, rule or notification !

Ajay Raghatate (Sr Executive (Excise & Accounts)) (736 Points)
Replied 23 June 2010

Service Tax Rules, 1994

Rule 4A. Taxable service to be provided or credit to be distributed on invoice, bill or challan -

(1)		Every person providing taxable service shall not later than fourteen days from the date of completion of such taxable service or receipt of any payment towards the value of such taxable service, whichever is earlier issue an invoice, a bill or, as the case may be, a challan signed by such person or a person authorized by him in respect of taxable service provided or to be provided and such invoice, bill or, as the case may be, challan shall be serially numbered and shall contain the following, namely :-
	(i)	the name, address and the registration number of such person;
	(ii)	the name and address of the person receiving taxable service;
	(iii)	descripttion, classification and value of taxable service provided or to be provided ; and
	(iv)	the service tax payable thereon.

Gajanan Chougule (11 Points)
Replied 11 November 2016

Hi Sir,

Today i have received bill from packers and movers with rubber stamp service tax number on invoice. Is rubber stamp service tax number is applicacble or printed number should madatory.

Thanks