Service tax monthly reporting requires commissionerates to post provisional revenue figures online by the seventh of next month. Each Commissionerate must obtain monthly service wise revenue figures from the focal point Bank and PAO and post them on the designated website; amounts booked by PAO in a month are to be reported as provisional collections irrespective of challan dates, with interest and penalty included where segregation is not possible. Monthly uploads must occur by the seventh day of the next month, and corrected consolidated six monthly figures must be posted on the basis of ST 3 returns. For telephony (except MTNL), book transfers are to be ascertained from BSNL/DOT or the Principal CCA, with BSNL remitting through TR 6 challans at banks.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Service tax monthly reporting requires commissionerates to post provisional revenue figures online by the seventh of next month.
Each Commissionerate must obtain monthly service wise revenue figures from the focal point Bank and PAO and post them on the designated website; amounts booked by PAO in a month are to be reported as provisional collections irrespective of challan dates, with interest and penalty included where segregation is not possible. Monthly uploads must occur by the seventh day of the next month, and corrected consolidated six monthly figures must be posted on the basis of ST 3 returns. For telephony (except MTNL), book transfers are to be ascertained from BSNL/DOT or the Principal CCA, with BSNL remitting through TR 6 challans at banks.
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