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ST-3 Return

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19 April 2011 Dear All,
GPO has to submit the return ST-3, but the amount of service tax is transfered to service tax authories centrally by book transfer. How to show the same in ST-3 Please clarify

Regards

Vikas

20 April 2011 There are only two methods of payment of service tax:
(a) In cash, and
(b) By utilization of CENVAT credit availed.

All Government concerns and units pay all duties by means of book transfer. The same is to be treated as payment in cash and the details in ST-3 should be filled in accordingly.

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