pls. provide the documents list with submitted with First ST-3
1 Replies
Ratan Deep Saxena
(Asstt Manager (Accounts & Finance))
(2998 Points)
Replied 19 April 2010
The assessee is at liberty to maintain the records in his own format.However, the record should indicate the amount of all taxable transactions , the bills / invoices issued , amount received, etc.The assessee has to submit a list of all the accounts maintained by him at the time of filing the first Service Tax return.
The S.T. 3 RETURN
All the assessees are required to submit six monthly Return in TRIPLICATE (In 4 copies if acknowledgement is required)
a) The Return for the period from APRIL to SEPTEMBER is to be filed on or before 25th OCTOBER of every year .
b) The Return for the period from OCTOBER to MARCH is to be filed on or before 25th APRIL of every year .
It is advised that the assessee should deposit the Service Tax sufficiently in advance in the month so that he can get TR-6 Challans from the Bank in next three to four days and then can file ST-3 Return before 25th i.e. before due date. The assessees are requested to avoid filing ST-3 Return on the last date as it leads to overcrowding and inconvenience to the assessee. If Service Tax is deposited on 25th, bank may not be able to give TR-6 Challan back on same day if there is heavy rush at the Bank and then the assessee may not be able to file his return in time . The late filing of Returns attracts penalty . |
regards,
ratan
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