we are clearing and forwarding agents normally we received some transportation bill from transporter and we paid the service tax as per RCM after taking abatement
so i have a query related to this ( for ST - 3 from april to september ' 2013 )
1) we paid ST under RCM for the month of July, august and September'2013 in the month of october '2013 with interest
service tax on GTA paid we can take cenvat with other head of services after payment, on the basis of challan
but in st - 3 shall i show these paid figure for july aug and sep in cenvat on the other hand i know that cenvat is available on the basis of payment ( in this case ) , but i am confused because where to show in return ,
in first half year ( from april to sep'2013 ) or in second half year ( oct to march' 2013 )
bacause
the payment is related to april to sep return so shall i show these figure in st -3 (if yes than where in cenvat column and in which month )
or it should be comes on 2nd half yearly return from oct to march' 2013 because payment made on october month
14 October 2013
You are require to show taxable value & abat.value in ST3 return in a particular month and payment of Ser. tax in challan wise detail field in same month not in the month of Oct'13. In the return there is separate column for Intt.
as far as Credit is concerned ,as you explained, you can take credit in the month of Oct'13.It would not be reflect in Sept qtr.
I feel there is mistake in your query related to ST return period
thanks for your answer but your answer is not related to query , you said that challan are related to that particular period and it should be shown in the same ok ? i know and all the challan and other detail are duly filled by me but
QUERY IS : suppose you paid service tax on gta for the month of september that is rs. 5000/- in the month of October on dated 4.10.2013 now here the question arises
return is related to (april to september'2013 ) and service tax amount paid in october , so rule says cenvat credit is available when you paid that means cenvat is available in the month of october and onward
so i am just talking about presentation in st - 3 return and for cenvat point of view only not related to challan information and all that
so cenvat credit where you will show and how
in ( april to september ' 2013 ) or in
( october to march ' 2013 )
on other hand cenvat will available in the month of october and onwards..
as i think it should be come in the period ( oct ot march '2013 ) as I very well know that cenvat is available on the basis of payment in this case
but in st 3 return where need to show and how in cenvat credit sheet
CAclubindia
