https://www.taxtmi.com/forum/issue?id=169 For service tax purposes the method of accounting is not relevant; chartered accountants who keep billings in a memorandum account must nevertheless disclose those billings in the ST-3 return. Service tax rules were amended to require that a bill/invoice shall be issued within 14 days of provision of service, and taxpayers must comply with the ST-3 disclosure requirements and the statutory invoicing time limit regardless of whether billings appear in their main books. en-us Thu, 27 Apr 2006 11:50:01 +0530 Thu, 23 Jan 2025 15:59:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=169 For service tax purposes the method of accounting is not relevant; chartered accountants who keep billings in a memorandum account must nevertheless disclose those billings in the ST-3 return. Service tax rules were amended to require that a bill/invoice shall be issued within 14 days of provision of service, and taxpayers must comply with the ST-3 disclosure requirements and the statutory invoicing time limit regardless of whether billings appear in their main books. Discussion-Forum Service Tax Thu, 27 Apr 2006 11:50:01 +0530 https://www.taxtmi.com/forum/issue?id=169