Guidelines For Scrutiny of Service Tax Returns

2. Introduction

3. Guidelines 1) To be made effective from 1st Aug’15 onwards 2) Focus on small assessees whose total tax paid(Cash + CENVAT) during FY 14-15 is less than INR 50 Lacs, though on the direction of Chief Commissioner, scrutiny of returns can be made for assessee whose monetary limit exceeds even INR 50 Lacs but in no case such assessee can be subjected to both Audit & manual scrutiny 3) Preliminary online scrutiny to be done by range officers 4) Prior intimation of 15 days to be given to assessee in the prescribed format. 5) Reconciliation of ST-3 with ITR returns & form 26AS and Sales Tax returns etc. 6) Scrutiny process of an assessee should be completed within 3 months; The copy of the said circular can be downloaded from the link given below http://www.servicetax.gov.in/circular/st-circular15/st-circ-185-2015.pdf

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