Nil ST 3 Return to be filed even if no business done

Even if no service has been provided during a half year and no service tax is payable; the assessee has to file a Nil return. Due dates are same as normal returns


Exam Questions

Question 26
Mr. Amarnath, a registered service provider, did not render any taxable services during the
half year October - March. Is he required to file any service tax return?

View Answer


  1. Service Tax
  2. Service Tax Procedures

About the Author

CA Maninder Singh's photo - Expert in Practical Accounts, Taxation and Efiling
CA Maninder Singh
CA Maninder Singh is a Chartered Accountant for the past 11 years. He also provides Accounts Tax GST Training in Delhi and Pune.