Multiple service providers: single challan permitted if service-wise amounts and accounting codes are specified for payment. Multiple-service providers may use one registration and file a single ST-3 return with separate service-wise information. For payment, a single TR-6 challan is permissible only if amounts attributable to each service and the relevant accounting codes are clearly specified in the challan; alternatively, separate TR-6 challans may be used for individual services.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Multiple service providers: single challan permitted if service-wise amounts and accounting codes are specified for payment.
Multiple-service providers may use one registration and file a single ST-3 return with separate service-wise information. For payment, a single TR-6 challan is permissible only if amounts attributable to each service and the relevant accounting codes are clearly specified in the challan; alternatively, separate TR-6 challans may be used for individual services.
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