Check List for Service Tax un

Delay In Filing of returns NO

Delay in payment Yes Oct 16 , Mar 17
CENVAT ISSUES
Cenvat OB & CB of service and input & CG no discrepancy
Double Credit have to verify
Excess Credit Availment
Cess/ SBC / KKC Availment Issues to be verified
Other than premises
More than 1 yr invoices NO
More than 6 months NO
Capital goods credit availment (50%) No capital goods credit has been availed
Rule 6(3) reversal Yes, Details to be verified
RCM credit eligibilty on services(rent-a cab, legal, GTA, Catering etc.)

Reconciliation
St-3 value with Sales as per BS / TB Details are required

Availment of Abtement found in order

Eligibility of exemption claimed (SEZ, 25/2012) to be verified for diplomats Collected ST and Cess f
RCM payments, challan verification
SBC payment challans
Insurance Claimed copy of letter to be obtained
or Service Tax units 2017

Collected ST and Cess from few parties

Name of the Companay Annex B Annex C Annex J

Delay In Filing of returns

Delay in payment
CENVAT ISSUES
Cenvat OB & CB of service and input & CG
Double Credit
Excess Credit Availment
Cess/ SBC / KKC Availment Issues
Other than premises
More than 1 yr invoices
More than 6 months
Capital goods credit availment (50%)
Rule 6(3) reversal
RCM credit eligibilty on services(rent-a cab, legal, GTA, Catering etc.)

Reconciliation
ER1 value with Sales as per BS / TB

Availment of Abtement
Eligibility of exemption claimed (SEZ, 25/2012)
RCM payments, challan verification
RCM payments, challan verification

Ocean fright
 Check List For Records

working sheet ER1 / ER2 ER4 RC Copy ST 2 ST3 Balance sheet Gross TB
/ ER3
 TDS Servie Tax Contract
sample invoices certificate Form 3CD RG 23A & C Sales register Register if any