https://www.taxtmi.com/circulars?id=11597 The draft proposes a consolidated EST Return to replace ER-1, ER-3 and ST-3, seeking to align return filing with payment cycles. For Service Tax, filing/payment frequency is to be determined by prior-year payment levels (including CENVAT utilization): lower-volume and new assessees on quarterly cycles, higher-volume assessees on monthly cycles. The annexed format prescribes fields for CETSH classification, exemptions, effective rates, taxable values, detailed CENVAT credit registers and challan-level payment details, with procedural instructions on separate rows/returns, provisional assessments, exports under bond and other duty/cess entries. en-us Fri, 13 Apr 2012 00:00:00 +0530 Wed, 18 Apr 2012 16:06:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=11597 The draft proposes a consolidated EST Return to replace ER-1, ER-3 and ST-3, seeking to align return filing with payment cycles. For Service Tax, filing/payment frequency is to be determined by prior-year payment levels (including CENVAT utilization): lower-volume and new assessees on quarterly cycles, higher-volume assessees on monthly cycles. The annexed format prescribes fields for CETSH classification, exemptions, effective rates, taxable values, detailed CENVAT credit registers and challan-level payment details, with procedural instructions on separate rows/returns, provisional assessments, exports under bond and other duty/cess entries. Circulars Service Tax Fri, 13 Apr 2012 00:00:00 +0530 https://www.taxtmi.com/circulars?id=11597