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

AI Summary

Service Providers in GTA Sector Must Submit Service Tax Payment Proof with ST-3 Return per Rule 7, 1994. A forum discussion addressed the requirement for service providers in the Goods Transport Agency (GTA) sector to submit documentary proof of service tax payment. Two responses confirmed that it is mandatory to include proof of payment in triplicate using Form TR-6 when filing the ST-3 return. This requirement applies to all registered services, with each service requiring a separate return. The guidance is based on Rule 7 of the Service Tax Rules, 1994, which mandates the submission of a half-yearly return along with the necessary payment documentation.