https://www.taxtmi.com/forum/issue?id=114166 Sections 173 and 174 of the Central Goods and Services Tax Act, 2017 repealed Chapter V of the Finance Act, 1994 from the date GST provisions commenced, removing the statutory basis for post GST service tax returns; therefore an obligation to file an ST 3 return ordinarily will not arise for periods wholly after that commencement. If a notice alleges non filing, the notice period must be checked to determine whether it relates to a pre GST period when service tax filing remained due. en-us Fri, 21 Sep 2018 19:54:09 +0530 Thu, 23 Jan 2025 15:55:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=114166 Sections 173 and 174 of the Central Goods and Services Tax Act, 2017 repealed Chapter V of the Finance Act, 1994 from the date GST provisions commenced, removing the statutory basis for post GST service tax returns; therefore an obligation to file an ST 3 return ordinarily will not arise for periods wholly after that commencement. If a notice alleges non filing, the notice period must be checked to determine whether it relates to a pre GST period when service tax filing remained due. Discussion-Forum Service Tax Fri, 21 Sep 2018 19:54:09 +0530 https://www.taxtmi.com/forum/issue?id=114166