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of <h1>New Service Tax Return Scrutiny Manual Launched: Preliminary and Detailed Phases for Enhanced Tax Compliance.</h1> The circular introduces the Return Scrutiny Manual for Service Tax (RSMST), approved by the Board, to enhance the scrutiny of ST 3 returns. It divides scrutiny into preliminary and detailed phases. Preliminary scrutiny checks for completeness, timeliness, and accuracy, while detailed scrutiny examines classification, exemptions, and CENVAT credit. The manual distinguishes return scrutiny from audits and outlines procedures for both scrutiny types. Until automated scrutiny is operational, manual scrutiny will follow existing guidelines, focusing on taxpayers with significant tax payments. Previous instructions conflicting with this circular are withdrawn, and any implementation issues should be reported.
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