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St -3 return

amrik singh (B.Com) (66 Points)

11 October 2016

if we have fill nil st-3 return then we can we choose option10.1service provider under sec 68(1) or 10.2 service reciver u/s 68(2) pls help and guide.

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Amit Kumar Baid (TDS/EPF/Service Tax Consultant) (36 Points)
Replied 11 October 2016

Dear Amrik Singh

If you are registered as Service Provider then choose "Yes" in Option 10.1 A Service Provider under Section 68(1) and if you are registered as Service Recipient then choose "Yes" in Option 10.2 A Service Receiver under Section 68(2). But if you liable to pay Service Tax as a provider as well as receiver you can choose both options as "Yes" as these are not mutually exclusive. Since you are filing 'NIL' return check your ST-2 Registration Certificate and fill the columns accordingly.