Tax return Preparer & Service tax Return Preparer

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CA Sunanda Badgujar (Querist)
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20 March 2009 Dear all, I would like to know more about Service Tax Return Preparer Scheme. As regarding to we need to approach, how to apply, where to get application form from, what is the fees of that?
If anybody can get the information on the same I will be thankfull for the same.

CA CS CIMA Prakash Somani

CA CS CIMA Prakash Somani (Expert)
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20 March 2009 3. Educational qualification for ServiceTax Return Preparers.-Any individual who has successfully completed education upto senior secondary level, under 10+2 education system, shall be eligible to become a Service Tax Return Preparer.

4. Enrollment, training and certification to persons to act as Service Tax Return Preparers.- (1) For the purpose of enrolment, training and certification to a person to act as Service Tax Return Preparer the Partner Organization shall invite applications from-

(a) any person who has been issued Tax Return Preparer Certificate under the Tax Return Preparer Scheme, 2006, framed under sub-section (1) of section 139B of the Income-tax Act, 1961 (43 of 1961);or

(b) any other Indian citizen having educational qualification referred to in paragraph 3 and desires to act as Service Tax Return Preparer:

Provided that a person who is aged more than thirty-five years on the first day of October immediately preceding the day on which applications are invited shall not be eligible to apply;

(2) Notwithstanding anything contained in this paragraph, the age restriction shall not apply to any person who has superannuated/retired from the Department of Customs and Central Excise;

(3)The person applying to act as Service Tax Return Preparer shall indicate in the application form the preferences for centres where at training may be imparted to him;

(4)The Partner Organisation shall, in accordance with the criteria and conditions laid down by the Resource Centre with the prior approval of the Board, carry out the screening of the applications so received and select the persons to appear in a test for their enrollment;

(5)The Partner Organisation shall carry out a test, if required, for enrollment of persons who have been selected on screening;

(6)The Partner Organisation shall enroll the persons who qualify for enrollment separately for each centre ;

(7)The Partner Organisation shall train the persons so enrolled in accordance with the curriculum provided by the Resource Centre;

(8)The Partner Organisation shall, after completion of training, conduct an examination of the enrolled persons in accordance with the procedure as laid down by the Resource Centre;

(9)The Partner Organisation shall issue a Service Tax Return Preparer Certificate and a unique identification number to the persons who are declared as successful in the examination so conducted;

5. Preparation of and furnishing the service tax return by the Service Tax Return Preparer.- (1) Any assessee, may at his option furnish his return after getting it prepared through a Service Tax Return Preparer:

Provided that an assessee shall not furnish a revised service tax return under rule 7B of the rules through a Service Tax Return Preparer unless he has furnished the original return through such or any other Service Tax Return Preparer:

(2) The Service Tax Return Preparer shall prepare and furnish the return to the Superintendent of Central Excise having jurisdiction over the assessee, or to such other person as may be directed by the Resource Centre with the approval of the Board and hand over the acknowledgement of having furnished the return to the concerned eligible person.

6. Duties and obligations of assessee.-An assesee opting to furnish his return under this Scheme shall-

(a) give his consent to any Service Tax Return Preparer to prepare and furnish his return;
(b) before verifying and signing the return, ensure that the facts mentioned in the return are true and correct;

7. Duties and obligations of the Service Tax Return Preparer.- The Service Tax Return Preparer shall-

(a) prepare the return with due diligence;
(b) affix his signature on the return prepared by him;
(c) furnish the return as specified in sub-paragraph (2) of paragraph 5;
(d) hand over a copy of the return to the person whose return is prepared and furnished by him;
(e) retain a copy of the acknowledgment of having furnished the return;
(f) in respect of returns prepared and furnished by him maintain record of the following, namely:-

(i) the name of assessees whose returns have been prepared and furnished by him during that month;
(ii) the Service Tax Code(STC) number and premises code of such assessees;
(iii) period for which return is filed;
(iv) date of furnishing the return;
(v) authority with whom return is filed;
(vi) amount of tax payable;
(vii) amount of tax paid;
(viii) the fee charged and received by him

(g) furnish a statement of particulars mentioned in item (vi) for every month on or before the seventh day of the immediately following month to the Resource Centre.

CA CS CIMA Prakash Somani

CA CS CIMA Prakash Somani (Expert)
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20 March 2009 9. Incentive to Service Tax Return Preparers.- An assessee shall pay a fee as may be mutually agreed upon between an assessee and the Service Tax Return Preparer. The Board recommends , as a yardstick, a fee of rupees one thousand rupees per return prepared by the Service Tax Return Preparer.

10. Maintenance of particulars relating to Service Tax Return Preparers.- (1) The Resource Centre shall, in relation to each Service Tax Return Preparer, shall itself maintain the particulars, or direct the Partner Organisation to maintain such particulars, which may be necessary to assess his performance.

(2) The Resource Centre may issue instructions to the Service Tax Return Preparers from time to time.

11. Withdrawal of certificate given to the Service Tax Return Preparer.- (1) The Resource Centre may warn a Service Tax Return Preparer for the deficiencies in his work and his misconduct, and may proceed for cancellation of his certificate in any one or more of the following circumstances, namely,-

(i) if he fails to give a copy of the return to the assessee;
(ii) if he prepares a return but fails to affix his signature thereon;
(iii) if he fails to furnish his name and unique identification number in the return prepared by him;
(iv) if he fails to enter any information made available to him by the assessee, correctly in the return prepared by him;
(v) if he makes repeated mistakes relating to computation of income in the returns prepared by him;
(vi) if he is engaged in any financial irregularity, forgery or fraud;
(vii) if he willfully attempts to furnish incorrect information in return
(viii) if he is involved in any other irregularity which, in the opinion of the Chief Commissioner or the Commissioner of Central Excise, is grave in nature;
(ix) if he fails to comply with the directions issued by the Resource Centre from time to time;
(x) if he fails to upgrade his skills as required by the Resource Centre from time to time.

(2) A Service Tax Return Preparer may continue to act as such, unless-

(i) the Certificate issued to him under this Scheme is suspended or withdrawn by the Resource Centre; or

(ii) this Scheme is withdrawn by the Board.

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