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Maintenance of records under Service Tax

Posted @ January 10, 2013, 5:09 am under (Service Tax Updates)


Maintenance of records under the service tax is dealt with the provisions of Rule 5 of Service Tax Rules, 1994. According to the said rule records shall be preserved at least for a period of five years.


On the basis of services provided by the assessee, the following are the records to be maintained under service tax –

1.      Bill register

2.      Receipt register

3.      Debit/ credit notes register

4.      Service tax master file

5.      CENVAT Credit Register or Statement

6.      Reimbursement of expenses Record

7.      Service tax related documents for the following:

a)     Agreements entered with the clients

b)     Receipts issued to the clients

c)     GAR-7 Challans relating to service tax

d)     Copies of bills raised on clients


8.      Visits by the Service Tax Department officials: Register stating or containing the below details:

a) Date of the visit

b) Name

c) Designation

d) Purpose

e) Signature


9.      Acknowledgment of documents submitted to the Department

10.  Correspondences with the Department and

11.  Other documents as organization requires from time to time.




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