Contents of the return:

General details, like financial year, half year period (April – September or October-March), name of the assessee, registration number of the premises for which return is being filed, category of taxable services are required to be furnished. Apart from this, some significant month-wise details also need to be furnished. For instance:

(i) amount received towards taxable service(s) provided and amount received in advance towards taxable service(s) to be provided

(iii) Gross amount billed for exempted services and services exported without payment of tax

(iv) amount billed for services on which tax is to be paid

(v) abatement claimed – value

(vi) notification number of abatement and exemption

(vii) service tax payable

(viii) GAR-7 challan date and number

(ix) credit details for service tax provider/recipient