Records such as a bill book, receipt book, registers for recording sales tax and CENVAT transactions, debit and credit notes, and reimbursable expenses must be maintained. Service tax returns must be filed electronically every half-year and include details of the service provider and receiver such as name, address, registration number, and amount of service tax payable, as well as the address of any input service providers.

2. Records to be maintained
 Bill Book
 Receipt Book
 Register meant for recording ST
transactions
 Register meant for recording CENVAT –
availment and utilization
 Record of debit and credit notes issued
 Record for reimbursable expenses

3.  Serial Number
 Name ,address & Registration number of
Service Provider
 Name ,address & Registration number of
Service Receiver
 Amount of Service tax payable
 Address of Input service provider

4. Service tax returns

9. E-filing
 With effect from 01.10.2011, every assessee
irrespective of the amount of service tax
paid , has to submit returns electronically
every half-year