Help Required while filling ST3 return Form

[Anita Bodhe]

Dear Sir/Madam,

In manpower supply service previously we were covered under partial reverse charge of 25% now after amendment it got under 100% reverse charge.

Where do we have to mention the turnover of 100% reverse charge while filing Service tax return?

Thanks And Best Regards

Anita

[Ganeshan Kalyani]

You will have to show it under 'Gross Amount' of Service receiver section. Thanks.

[Anita Bodhe]

Firstly Thanks Mr Ganeshan for the prompt reply.We are a Manpower Recruitment and now are under 100% reverse charge.

So A10.A10.3 "Under servicer provider under partial reverse charge I say NO and instead of showing the gross amount Under service provider , I show it under Service receiver section.. Right.

Thanks And Best Regards

Anita

[Ganeshan Kalyani]

Yes you have to select 'Yes' to service receiver option and rest 'No'.

And fill up the details in Service Receiver section.

Thanks.

[Anita Bodhe]

Dear Sir,

I am a Service Provider, and have filed my earlier return under Service Provider Partial reverse charge, and the percentage was 25%.

Now how can I file under Service Receiver , not clear and unable to understand. Please clarify.

Thanks And Best Regards

Anita

[Ganeshan Kalyani]

I assumed you to be service receiver and replied accordingly.

I would request you to go through the guidelines given in the first sheet of ST-3 return duly downloaded from ACES. Thanks.

[Ganeshan Kalyani]

I have checked the return template, but count not found the coloumn where the amount should be shown to indicate that the receiver is liable to pay full service tax under reverse charge. Therefore, there is one coloumn B1.12,''any other amount claimed as deduction, please specify.'' i feel we should show full gross amount value and as a result the net amount would appear NIL. Thanks.

[Ganeshan Kalyani]

Hope your query is resolved and the return is filed successfully. The last date of filing of return is 25.04.2016. Thanks.

[Anita Bodhe]

No, my query is not yet resolved really don't know what to do, will try and take help of the help desk .

The error shown while generating XML file says- Service tax payable (x Amt)does not match with the tax pd (rs0) for Qtr 1 and same for SBC and similar for Q2.

We are not paying any Service tax as it is paid by receiver hence nothing to input with regard to challan or bank details.

Thanks And Best Regards

Anita

[Ganeshan Kalyani]

I hope you have filled up the details in Gross amount coloumn & in coloumn B1.12,''any other amount claimed as deduction''.

For eg. if you fill the gross amount in Gross amount --- ₹ 1000/- Less: any.... other deduction --- ₹ 1000/- thus Service tax payable coloumn will be ₹ 0 /-. And there would be no error. Try like this and your problem should get resolved.

I think help desk will solve only technical problems. Thanks

AI Summary

Reverse charge liability: report recipient as liable and disclose gross receipts with matching deduction to reduce tax payable to nil. Manpower supply services now under full Reverse charge liability should be reported by selecting the service receiver option and filling details in the Service Receiver section of ST-3. If the template lacks a recipient column, enter the gross amount in Gross Amount and mirror it in B1.12 'any other amount claimed as deduction' so the net tax payable is nil, preventing XML validation errors when tax is paid by the recipient and no challan details are provided.