Service tax return technical query

Forms 1257 views 1 replies

Dear All,

If any assessee has voluntarily registered him self before crossing the basic exemption limit (i.e. 9 lacs), now i want to know that

1. if they are register, they are suppose to file a return?

2. How to present the taxable value in return on page no. 2 in received amount column?

3. Now due to new amendment in ST rules the ST is to be paid on accrued basis, which amount to be shown in receipt column as the Taxable value is calculated there only?

Please rpl asap

Thank you.......

 

Replies (1)

A registered assessee may not have rendered service during a particular half year and as sush no tax is payable. The service provider shall file a nil return as there is no waiver from filing returns in any statutory provision.


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