At the time of filing first return, following documents and records to be furnished

  • all the records prepared or maintained by the assessee for accounting of transactions in regard to,-
  • providing of any service, whether taxable or exempted;
  • 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.

          (like P &L and Balance sheet)

 

(Note-Now efiling of ST3 is mandatory and no such records to be furnished)

 

Exam Questions

Question 18
Black and White Consulting Group (BWCG), a management consultancy firm, has to file its
first service tax return. The firm wants to know if any other information is also required to be
furnished by it at the time of filing its first return. You are required to provide the necessary
guidance to the firm.

View Answer

 

  1. Service Tax
  2. Service Tax Procedures
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