Revised format for Excise and Service Tax Return- regarding
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....ssible 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 15th 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 New Delhi the 13th April, 2012 To, All the Chief Commissioners of Central Excise and Service Tax The Director General (Inspection, System, Audit & Ce....
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....erly 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 CENVAT credit, during the previous financial year. c. Quarterly payment and quarterly return for all the new assesses. 6.0 You are requested to circulate the contents of this circular along with the revised format of the return amongst the officers and trade formations in your jurisdiction and solicit their comments on the proposed amendments. 7.0 You may forward your comments on the formats and proposed am....
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....er Arrears Interest Rule 8 Other Interest Other payments *ADE levied under clause 85 of Finance Act 2005 **Additional duty of Customs levied under Section 3(5) 0f Customs Tariff Act, 1985. ***Education Cess & Secondary education Cess INSTRUCTIONS 1. Indicate the period of return at Serial Number (1). 2. At Sl No (2) indicate whether the return is filed for Service Tax or Central Excise. For assessee's who have to file return both as service tax assessee and as Central Excise Assessee separate returns shall be filed for service tax and central excise. 3. At Sl No (5) following instructions need to be followed: a. In case more than one item is manufactured, the details of all the items manufactured or service provided should be in....