https://www.taxtmi.com/circulars?id=53752 Guidelines establish a two-tier scrutiny regime for ST-3 returns from 01.08.2015: automated preliminary validation in ACES and risk based detailed manual scrutiny of selected returns. Detailed scrutiny verifies correctness of self assessment-taxability, valuation under Section 67, exemptions/abatements, export treatment and CENVAT credit admissibility-using assessment documents (agreements, invoices) and reconciliations with income tax returns and Form 26AS, supported by prescribed checklists, observation sheets, reporting templates and confidentiality of risk data. en-us Tue, 30 Jun 2015 00:00:00 +0530 Wed, 16 Dec 2015 16:14:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=53752 Guidelines establish a two-tier scrutiny regime for ST-3 returns from 01.08.2015: automated preliminary validation in ACES and risk based detailed manual scrutiny of selected returns. Detailed scrutiny verifies correctness of self assessment-taxability, valuation under Section 67, exemptions/abatements, export treatment and CENVAT credit admissibility-using assessment documents (agreements, invoices) and reconciliations with income tax returns and Form 26AS, supported by prescribed checklists, observation sheets, reporting templates and confidentiality of risk data. Circulars Service Tax Tue, 30 Jun 2015 00:00:00 +0530 https://www.taxtmi.com/circulars?id=53752