Respected Member,
Since in PFY Service Turnover is below 50 lacs so i can pay service tax on the basis of receipt of payment basis.
Now in CFY in 1 st qtr my service amounts to be 500000 & i have received this amount in july month means i have to pay this amount on or before 6 OCt and i have actually paid on 4 th oCt amount 61800 [12.36%]
now my Ques is whether filing St 3 [Return] i have to show above amount in 3rd row [3rd prov to rule 6 of STR] or in 1st row [Service on the basis of invoice ] Quarter wise respectively in St -3
means i have to file amount according to invoice or accoring to amount received ignoring when invoice has been issued
if i have file acc. to recceipt basis than whole 5 lac comes under 2nd qtr [Bcoz rec in July] & if i filed acc to invoice than in 1st qtr -5lac & un 2 nd qtr 3 lac.
CAclubindia
