Submission of ST-3 iro Service Providers in GTA

[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

[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

[Snehal Kulkarni]

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.

AI Summary

Proof of service tax payment must accompany ST-3 returns as TR-6 in triplicate to validate the filing. Service providers must enclose Form TR-6 evidencing payment of service tax in triplicate with the half yearly return in Form ST-3 or ST-3A. This applies to all services for which the unit is registered, with returns and accompanying TR-6 copies covering the months in the relevant half yearly period and prepared separately for each service as required by the returns framework.