Revised format for Excise and Service Tax Return- regarding

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....y assesses. The draft is being placed in public domain for widest possible circulation and an extensive debate from all stakeholders in trade and industry as also from all the field formations of the department. All suggestions and feedback from Trade as well as Field formations, may please be emailed at [email protected] or at [email protected] latest by 15^th May 2012. The feedback and suggestions received would be considered for revising the proposed amendments. Encl: As above DRAFT Circular No /      /2012-CX Circular No. /       /2012-ST F No 201/05/2011-CX.6 Government of India Ministry of Finance Department of Revenue Central Board of Excise and Customs ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... the Rule 6 of the said rules     a.  Quarterly for the individual, proprietary firm and partnership firm     b.  All others monthly. 5.0   Following amendments are proposed in the Service Tax Rules, 1994 to align the payment and return cycles:    a.     Quarterly payment and quarterly return for assesses who had paid Service Tax of Rs 25 lakhs or less including the the payments made by utilizing the CENVAT credit, during the preceding financial year.    b.    Monthly payment and monthly return for all other assesses who had paid Service Tax of more than Rs 25 lakhs including the the payments made by utilizing the CEN....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....aimed Effective rate of duty/ Service Tax Quantity Cleared Total Taxable/Dutiable Value CENVAT/Service Tax payable Remarks                                                 5 Computation of CENVAT/ Service Tax Payable 6 Details of CENVAT Credit taken and utilized   Details of Credit CENVAT/ Service Tax AED (TTA) NCCD ADE* Additional Duty** Edu. Cess*** 1 Opening Balance             2 Credit on Inputs         ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....             Secondary Education Cess               Cess               NCCD               Other Duties & Cess               Adjustment under STR               Arrears Rule 8               Other Arrears               Interest Rule 8           &nbs....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ent rates of duty, within the same month, then such details should be separately mentioned. f. 8-digit CETSH Number may be indicated without any decimal point. g. In case the goods are assessed provisionally, the details may be given separately in Table at serial number 5. In column (9) of Table at serial number 5, specify the Unique Identification number mentioned in the order for Provisional Assessment. h. Goods cleared under compounded levy scheme, indicate the aggregate duty payable in column (8) as per the compounded levy scheme. The columns not applicable may be kept blank. 4. In column (7) of Table at serial number 3, the Total Taxable/ Dutiable value means: (a) where goods attract advalorem rate of duty, the value und....