service tax

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Querist : Anonymous

Querist : Anonymous (Querist)

23 April 2011 Sir pls suggest me that what is a source document no. in service tax....

CMA Ramesh Krishnan

CMA Ramesh Krishnan (Expert)
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24 April 2011 please elaborate the query..

Aashok Kumar Sharma online

Aashok Kumar Sharma online

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24 July 2025 Great question!

✅ What is “Source Document Number” in Service Tax?
In the context of Service Tax returns (ST-3) and record-keeping, the “Source Document Number” refers to:

The unique number of the document based on which the service tax entry is made in your books — typically, it is the invoice number or bill number.

📄 Common Examples of Source Documents:
Type of Transaction Source Document Source Document Number
Service provided Invoice Invoice No. (e.g., INV/00123)
Service received Bill from vendor Bill No. (e.g., SUP/0456)
Reverse charge payment Self-invoice / challan Challan No. or Internal ref no.
Service tax paid Challan (GAR-7 / now under NSDL) Challan Identification Number (CIN)

📝 Where It Is Used:
In Service Tax Return (ST-3), you must report the taxable value, service tax paid, and reference documents (like invoice numbers).

The “Source Document No.” field captures the invoice or challan number against each entry.

⚠️ Tips:
Always maintain sequential invoice numbers — it helps in audits and ST-3 reconciliation.

In the case of reverse charge, where you generate a self-invoice, the self-invoice number becomes the source document number.

🔚 Summary:
Source Document No. = Invoice Number / Bill Number / Challan Number — depending on the transaction.

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