Scrutiny of ST-3 Returns

F.No. V/DGST/30-Misc-8/2005 Pt Dated:- 11-10-2010 Order-Instruction – Circulars – Service Tax – D.G.S.T., Mumbai Letter F.No. V/DGST/30-Misc-8/2005 Pt. dated 11-10-2010 Subject : Scrutiny of ST-3 Returns – Regarding. Please find enclosed herewith copy of Board s letter F.No. 137/158/2008-CX.4, dt. 9 th August, 2010 (not printed) emphasizing the importance of an effective return scrutiny mechanism in Service Tax and inter alia highlighting the recommendations of the Standing Committee on Finance on Demand for Grants (2010-11) with regard to the need for subjecting the service tax returns to strict scrutiny, and the observations of the Member (Service Tax), CBEC for ensuring a reinforced compliance verification syst

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ditional revenue collected) should invariably be provided in the Annexure-XII-B of MTR currently being submitted to DGST, in the following modified format, with effect from the MTR for the month of September, 2010. (Rs. in lakhs) O.B. of ST-3 returns pending scrutiny Receipts during the month Disposal during the month Clos-ing Bal-ance Age-wise Break up Remark, if any No. No. Total Returns scrutin-ized during the month. No. of Detect-ions involv-ing short pay-ment during the month Amt. of Service Tax invol-ved in the detect-ions

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