Rule 5(2) of service tax rule

This query is : Resolved

Querist : Anonymous

Querist : Anonymous (Querist)

25 April 2016 Dear Experts,
My client had obtained ST registration
In November 2015 however he is providing
service in brand Name hence No SSi exemption
To him.... now i am filling his ST return first
Time plz guide me as per rule 5(2) will i have
To produce all the details billing, cenvat credit
details to our range superintendent,

Regard
Vishal Goyal

Suresh Ramaswamy

Suresh Ramaswamy (Expert)
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25 April 2016 All the requisite documents have to be ready and CENVAT Register updated. The ST - 3 Return is filed online and no documents have to be filed with it. Only the total figures of Turnover / exemption / abatement / Input Credit availed and utilized / tax due and paid have to filled in the return. The Range Superintendent / Divisional AC / DC may call for further clarifications and details.

Querist : Anonymous

Querist : Anonymous (Querist)

25 April 2016 Sir i think In case of ST No need to maintain
Any cenvat register,
plz guide,

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Suresh Ramaswamy

Suresh Ramaswamy (Expert)
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25 April 2016 There is no prescribed form for CENVAT Register under Finance Act 1994, but at the time of audit under EA Rules 2000, the Department asks for all CENVAT Input documents as prescribed by CENVAT Credit Rules 2004 and a statement summarizing them. Therefore it is always better to maintain the CENVAT Register or at least the details in an excel sheet - bill date, name of the party, STC No., nature of service, amount of duty and date of payment of invoice. Also ensure that there is no lacuna in the invoice, else the credit will be denied.

Querist : Anonymous

Querist : Anonymous (Querist)

26 April 2016 Sir... in which case the deptt. May conduct audit,