TaxTMI 
TaxTMI 
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
service tax payment and return
15 Mar 2018 
3 Replies 
1237 Views Asked by
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. (AI Summary)
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. (AI Summary)