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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?
Every assessee has to file a half yearly return. Even if no service is provided during a half
year, and no service tax is payable; a NIL return has to be filed. Therefore, Mr. Amarnath is
required to file a service tax return even if he did not render any taxable services during the
half year October - March.
