service tax payment and return

[sunil jain]

I am paying service tax on payment basis being small service provider, The payment in r/o bill raised in Nov16 is received in Mar18. Now how to pay service tax and file service tax return ST-3.after moving to GST.

CA. R.K. Aggarwal

[Alkesh Jani]

Sir, Please let us know that return ST-3 for April to June-2017 has been filed by you, if not you can filed same with applicable late fees, if you have already filed the same then check whether revision period is available or not, if it has lapsed the only way left for you is to pay the ST online and submit the copy of challan to your jurisdiction office stating this fact.

[KASTURI SETHI]

Option for payment of ST is still open in ACES system. Service has been provided before 1.7.17 and invoice has been issued before 1.7.17. So ST is due and not GST. ST cannot be filed. Deposit ST as advised by Sh.Alkesh Jani, Ji. Option is available for deposit of ST only and doors for other formalities.

Actually ST laws are defunct now.

[Ganeshan Kalyani]

there is always delay in receiving one or two invoice of dated very old in corporate office from the service provider. this may be due to dispute in rate or dissatisfaction from service. anyway govt has given one month time from the date of implementation to account all such bills . lot of assesses has tried and booked all such invoices in their books within the time but considerable bills remained to be received and accounted . as said by Sri Kasturi Sir service tax law is defunct for new transaction. however it is applicable for old transaction and assessments . as opined by Sir i also of the view that service tax should be paid and the challan can be produced before auditor during the conduct of audit in future .

AI Summary

Service tax liability persists for pre GST supplies; deposit outstanding tax online or file ST 3 where revision permitted. Service tax liability attaches to supplies invoiced before 1 July 2017 even if payment is received after GST; taxpayers using payment basis accounting must recognise service tax for such receipts. If ST-3 for April-June 2017 was not filed it may be filed with late fees; if revision is unavailable the taxpayer should deposit service tax online (ACES allows deposit) and submit the challan to the jurisdictional office, retaining proof for audit or assessment.