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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?

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CA Maninder Singh

CA Maninder Singh is a Chartered Accountant for the past 13 years. He also provides Accounts Tax GST Training in Delhi, Kerala and online.