New notification number of 13/2008-S.T in July to Sept. quarter st-3 return for Service Receiver(Goods Transport By Road)
Please help me.
10 Replies
satya
(Executive Excise)
(1839 Points)
Replied 05 April 2013
Dear
It is replaced by 1/2006 - ST,
Notification New Delhi, the 1st March, 2008
No. 13/2008-Service Tax 11 Phalguna, 1929 (Saka)
G.S.R. (E).–In exercise of the powers conferred by sub-section (1) of section 93 of the Finance
Act, 1994 (32 of 1994) (hereinafter referred to as the Finance Act), the Central Government, on
being satisfied that it is necessary in the public interest so to do, hereby exempts the taxable
service provided by a goods transport agency to any person in relation to transport of goods by
road in a goods carriage, referred to in sub-clause (zzp) of clause (105) of section 65 of the
Finance Act, from so much of the service tax leviable thereon under section 66 of the Finance
Act, as is in excess of the amount of service tax calculated on a value equivalent to twenty five
per cent. of the gross amount charged by the goods transport agency for providing the said
taxable service.
2. This notification shall come into force on the 1st day of March, 2008.
(Unmesh Wagh)
Under Secretary to the Government of India
[F. No. 334/1/2008-TRU]
suppose your Gross amount is 1,00,000/- in GTA, your liabilty of ST on 25% value i.e., 25,000/-.
say 3090/- only.
Ajoy Sarkar
(AP)
(26 Points)
Replied 05 April 2013
Thanks Mr. Sathya
But, I want to know the new notification number for filling July to Sept. 2013 quarter st-3 return.
satya
(Executive Excise)
(1839 Points)
Replied 05 April 2013
Dear A.Sarkar,
in Jul-Sep12 New ST3 Return,
please do the following
A.12 Abatement
A.12.1 YES
A12.2 select 26/2012-ST sl.no.7.
I may think that your problem solved.
PANKAJ SHARMA
(Accounts Executive)
(200 Points)
Replied 05 April 2013
Sathya sir,
Pls guide through what to be filled in following columns:
A10.2 : ?
A10.4 : ?
A10.6 : ?
A12.1 YES
A12.2 26/2012 SL NO. 7
and then whta amount need to be filled in service received part
1) whether full amount
or
2) 25% amount
Pls your kind help will save me
satya
(Executive Excise)
(1839 Points)
Replied 06 April 2013
Dear Pankaj,
A 10.2 : you have to select "YES" , 10.4: "NO" 10.6:automatically it will be disabled,
A 12.1: YES, 12.2: 26/2012 ST sl.no.7
B2.1: TOTAL GROSS AMOUNT without abatement
B2.11: to be fill abatement amount .
PANKAJ SHARMA
(Accounts Executive)
(200 Points)
Replied 06 April 2013
Sir,
GTA service is covered in partial reverse charge??
Pls correct me
satya
(Executive Excise)
(1839 Points)
Replied 06 April 2013
The question of liability of ST in "GTA" always recepient only, prior to RCM also.
uday singh Negi
(Accountant)
(482 Points)
Replied 06 April 2013
dear pankaj,
Partial reverse charge meanse For the services where both the provider and the recipient are liable to pay ,service tax, here only receiver is liable to pay 100% service tax after taking abatement
in partial reverse charge only 4 services are covered i.e.
Security, Manpower Supply, Works Contract and Rent-a-cab services
please refer this link
PANKAJ SHARMA
(Accounts Executive)
(200 Points)
Replied 06 April 2013
Thankyou Mr. Sathya sir and Mr. Uday Singh Negi Sir
shailesh agarwal
(professional accountant)
(7642 Points)
Replied 17 April 2013
THANKS MR SATYA AND MR PANKAJ SHARMA
FOR YOUR DETAIL HELP AND CLARIFICATION
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