Aviral (finance) (77 Points)
11 January 2014we have deposited amt under reverse charge @ 75% for manpower and have shown it in our st-3, but we have not amended our st2 .Currently in our st2 we are registered only as construction service
Challan has been deposited under the code manpower only.
my ques is should i revise the return now after amending the ST2 ??
Arun Kumar Singh
(GST Advocate)
(15220 Points)
Replied 11 January 2014
No need to revised return. You can amend the registration.
Manoj Agarwal
(Service Tax Consultant Rourkela ServiceTaxExpert@yahoo.com)
(3456 Points)
Replied 14 January 2014
It means you have included the 75% value of manpower service in construciton service while filing ST-3 return, which is not correct. To avoid confusion and reconciliaiton in future, If 90 days have not passed since the date of filing original return, you should amend ST-2 and include supply of manpower as service recipient and then file revise return. Otherwise, you may intimate to the range superintendent to correct the return.
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