Service Tax
Records:
Every assessee shall furnish to the Superintendent of Central Excise, at the time of filing of return for the first time, whichever is later, a list in duplicate of all the records prepared or maintained by the assessee for accounting of transactions in regard to providing of any service, receipt or procurement of input services and payment for such input services; receipt, purchase, manufacture, storage, sale, or delivery, as the case may be, in regard of inputs and capital goods; other activities, such as manufacture and sale of goods, if any; all other financial records maintained by him in the normal course of business.
Returns:
- Every assessee shall submit a half yearly return in Form ST-3 or ST- 3A, as the case may be, along with a copy of the Form TR-6, in triplicate for the months covered in the half-yearly return.
- Every assessee shall submit the half-yearly return by the 25th of the month following the particular half-year. Every assessee shall submit the half-yearly return electronically.