Ankit Mehra (Service) (176 Points)
05 July 2013Hello seniors and freinds.
A pvt ltd co. wants to get itself registered under service tax. I am confused whether I have to chose the services covered under revrse charge also. If not chosing reverse charge services then will there be any probs arising at the time of filing service tax return.
Thank You.
CA Gnanika
(CA )
(485 Points)
Replied 05 July 2013
Service tax registration should be availed for services engaged by the company. i.e, based on the nature of business.
Neither service tax payment can be made nor returns can be filed for services not registered.
Each service is designated with a code, & the same has to be used for payment and filing of returns.
Once we put the assessee code while filling ST-3, it automatically shows the services registered.
So if your co. is providing services covered under reverse charge also, then select them, else ignore.
Dipjyoti Majumdar
(CA in service & CS. dipmaj@ rediffmail.com )
(3468 Points)
Replied 05 July 2013
Yes, if you have laibility to pay service tax on reverse charge mechanism those specific services habe to be registered in your RC.
Regards,
GSTR 9 and 9C for FY 23-24 as amended by Notification 12/2024 dated 10th July 2024(with recording)
CAclubindia
