Submission of ST-3 iro Service Providers in GTA, Service Tax

[MAROOF KHAN]

please guide me about the documentary proof submitted by the service providers in respect of GTA.  is it mandatory for service provider to submit the proof of payment of Service Tax ? tell me the notification regarding this

Posts / Replies

[CA Rachit Agarwal]

It is mandatory to enclosed the proof of service tax payment in triplication in TR-6.

Refer Rule-7 of Service Tax Rules, 1994

[Mangesh Lokre]

Yes, submission of documentary proof of payment is mandatary along with ST-3 return.

It is applicable for all type of services for which the unit has take the registration Certificate.

For each services, the return to be filed separtely.

Please refer Rule 7 (1) of STR 1994

Rule 7. Returns -

(1)	Every assessee shall submit a half yearly return in From 'ST-3' or 'ST-3A', as the case may be, along with a copy of the Form TR-6, in triplicate for the months covered in the half-yearly return.