1. 10/20/2015CA Atul Kumar Gupta1 Audit Planning and checklist Checklist for Service Tax  By CA Atul Kumar Gupta

2. 10/20/2015CA Atul Kumar Gupta2 Assessee Classification Manufacturer/Trader Service Provider

3. 10/20/2015CA Atul Kumar Gupta3 Manufacturer/Trader Assessee Checklist Expenditure Head Payment of Overseas Royalty Payment to GTA Service Provider Payment in Foreign Agent for Procuring Order or any other Consultant Sponsorship of any Nature

4. 10/20/2015CA Atul Kumar Gupta4 Manufacturer/Trader Assessee Checklist Revenue Head Job Work After Sale Services/Free Services under Warranty IF exporter of Goods, Eligible for Refund Reimbursement/Cost Sharing from Sister Companies.

5. 10/20/2015CA Atul Kumar Gupta5 Service Provider Assessee Checklist Revenue Head Classification of Services Taxable Vs. Exempted Services Abatement Claimed or not Timely Submission of Challan and Return-Penalty Provisions Whether Services are Really Export or not FIRC in case of Export Bad Debts Accounted or not in ST-3

6. 10/20/2015CA Atul Kumar Gupta6 Service Provider Assessee Checklist Revenue Head Matching of Turnover with ST-3 (H1+H2) Matching of CENVAT Credit in H2 Service Tax Return with Balance Sheet Balances Maintenance of Records and Heads in Books of Accounts Out of Pocket Expenses Claimed. In Export-Whether Refund Applied or Not.

7. 10/20/2015CA Atul Kumar Gupta7 Service Provider Assessee Checklist Revenue Head Issue of Invoices-Rule 4A Centralized Registration/Single Premises Whether all the Services covered under Registration Certificate

8. 10/20/2015CA Atul Kumar Gupta8 Service Provider Assessee Checklist Expenditure Head Rule 4A of Service Tax Rules 1994. Import of Services Payment of Tax under Reverse Charge Mechanism

9. 10/20/2015CA Atul Kumar Gupta9 Service Provider Assessee Checklist Expenditure Head CENVAT Credit Rules Compliances for CENVAT Credit Under Rule 4 and 6 Register of CENVAT Credit Declaration under Rule 6(3A) of CCR 2004 Centralized Registration/Single Premises

10. 10/20/2015CA Atul Kumar Gupta10 Audit Under Service Tax TurnoverPeriodicity of Audit Service Tax Liability more than 50 Lakhs Annually Service Tax Liability Between 25- 50 Lakhs Bi Annually Service Tax Liability Between 10- 25 Lakhs Once in a Five Years Service Tax liability less than 10 Lakhs 2% of the total cases

11. 10/20/2015CA Atul Kumar Gupta11 How to get prepared for Audit Gross Turnover2000000Match with Balance Sheet Less: Exempted Turnover400000Prepare Note for the same Net Taxable Turnover1600000 Add: Opening Debtors200000Last Year B/s Less: Closing Debtors150000Current Year B/s Net realised taxable amount1650000Match with ST-3

12. 10/20/2015CA Atul Kumar Gupta12 How to get prepared for Audit Tax Due @10%165000 Less: Cenvat Credit20000Documentary Evidence required. Net Tax Paid in Cash145000Match with GAR- 7