Reverse charge mechanism

Dear Mr. Nikhil,

• While filing ST-3 return, select that service also.
• In the Payable sheet, make 'Exempted service' as 'Yes'.
• Select Notification no. 30/2012-ST dated 20.06.2012 for exemption.
• In the Payable sheet, show the amount in the columns "Gross Amount" as well as "Amount towards provision of exempted service."
• As a result of above, 'Net Taxable Value' is zero. Enter service tax and Swachh Bharat cess rates.

Hope it clears your doubt!

Sir, 

Is it compulsory to take registration for service under complete reverse cahrge mechanism???

As Section 69  the act says "Every person LIABLE TO PAY THE SERVICE TAX shall take the registration"