Service Tax return filling

[JOHN SHANNEL]

Dear All,

We are an FMCG company. We pay service tax on the carriage inwards/outwardscharges since the transporter does not claim service tax in his bill. The Service Tax is paid directly to the department since the transporter does not claim from us.

Please clarify should we file a halfyearly return. Even we dont have service tax no.

Regards

John Shannel

[YAGAY andSUN]

If you have not cross the threshold limit then you are exempted from payment of tax or filing of return otherwise you would have to deposit the service tax and submit the service tax return.

[JOHN SHANNEL]

Sir,

 

We are not a service provider. We receive service from the transporter who is transporting our goods from our factory to our distributors. When he charge he dont include service tax in the bill so we on a monthly basis pay 25% of the total cost incurred on transportation. In this case should i need to file half yearly return.

Please clarify.

John Shannel

[YAGAY andSUN]

Under GTA taxable Services, the service recepient is deemed to be a service provider.  Hence, you would have to file the statutory returns.

[Dhirendra Srivastava]

Dear Mr.John 

 

There are some exceptions in service tax where Reverse charge mechanism applies, that means the recepient of service is liable to pay service tax and GTA is one of them, therefore Since you are paying Service tax, you are equally liable to File online Service Tax Return.

 

Trust it solve your confusion.

 

Thanks and Regards

 

Rahul Srivastava

[NEERAJ KUMAR, RANCHI]

 I could not understand if you do not have a service tax no. how have you been able to deposit service tax amount please ccheck where you money is being deposited into. Its stange. for depositing service tax service tax no. is required, now If you are paying service tax that means your are registered with the department and having a number.  If you are registered with the department, if you are paying the due tax, why you should not file the retun, definitely you should.  As far as transporter not showing the service tax details in the bill is concerned it is incorrect on his part, he should mention the exacct amount that is to be paid as service tax,

[Sanjib Kothari]

Dear Mr Shannel,

 

If you are not yet registered with Service Tax, how you can pay the service tax and file the Service Tax Half Yearly  Return ? You must immediately apply to Service Tax Commissionerate of your area in the prescribed form for registration. After getting registration, you can pay the service tax @ 10.3 % on GTA Sevices ( ie; freight, outward / inward carriage chargespaid by you ) after taking an abatement of 75 % on the total value ie; to say Service Tax @ 10.3 % is payable on 25 % of the value and you are liable to submit return half yearly basis. Filing online return depends on your quantum of  GTA . If you need any further clarification or details, please free to contact me

 

Sanjib Kothari

Kolkata

AI Summary

FMCG Company Must File Half-Yearly Service Tax Returns Under Reverse Charge for GTA Services; Registration Required. An FMCG company inquires about the necessity of filing a half-yearly service tax return, given that they pay service tax on transportation charges directly to the department, as transporters do not include it in their bills. Responses clarify that under the Goods Transport Agency (GTA) services, the service recipient is considered the service provider and must file returns. The discussion highlights the reverse charge mechanism, requiring the recipient to pay and file service tax. Concerns are raised about the company not having a service tax number, suggesting they need to register to comply with tax obligations.