9911796707
|
Home
Forgot password New User/ Regiser ⇒ Register to get Live Demo
Scrutiny of ST-3 Returns - Service Tax - F.No. V/DGST/30-Misc-8/2005 PtExtract 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 system in Service Tax. In view of the above, it is requested that the field formations under your charge may be sensitized about the need to accord paramount importance to thorough scrutiny of ST-3 Returns, which is one of the prerequisites for a strong and viable compliance verification system. As pointed out by the Board, the Manual for Scrutiny of Service Tax Returns contains detailed scrutiny mechanism. It is further requested that the Commissioners under your jurisdiction may please be instructed that a report on the progress made as regards the scrutiny of Service Tax returns and outcome thereof, incorporating both the number of returns scrutinized and the effectiveness of the scrutiny (number of detections of short payment and additional 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 Additi-onal revenue colle-cted as a result of the detec-tions No. 3-6 Mth. 6-12 Mth. Over 1 yrs
|
