Basic Registration and Return Documents

• ST-1 application for service tax registration along with registration certificate.
  
• ST-2 certificate issued by the department acknowledging service tax registration.
  
• Filed ST-3 returns for each half-year along with proof of submission.
  
• Acknowledgment receipts and e-filing confirmations from the ACES portal.
  
• Any correspondence with the department related to returns or registration.
  

Payment and Challan Records

• Copies of GAR-7 challans used for manual payments of service tax.
  
• Online payment receipts and bank transaction proofs.
  
• Challan Identification Numbers (CIN) generated through NSDL/OLTAS portal.
  
• Reconciliation sheets between tax paid and challans filed in returns.
  
• Records of any interest or penalty payments made during audits or delays.
  

Invoices, Bills, and Receipts

• Copies of all service invoices issued to clients and customers.
  
• Debit notes, credit notes, and revised bills issued for service adjustments.
  
• Receipts acknowledging the collection of service tax from clients.
  
• Detailed ledgers or registers showing taxable and exempt services.
  
• Serial number records of invoices as per Rule 4A of Service Tax Rules.
  

CENVAT Credit and Input Documents

• CENVAT credit register showing input service tax credit claimed.
  
• Invoices or bills from vendors showing input service tax paid.
  
• Supporting documentation for availed credits under Rule 9 of CENVAT Credit Rules.
  
• Records of input-output reconciliation, especially for manufacturers and service providers.
  
• Documentation for reversal or adjustment of excess credit utilized.
  

Agreements, Books, and Statutory Records

• Copies of service contracts, work orders, and licensing agreements.
  
• Books of accounts including sales register, purchase register, and general ledger.
  
• Trial balance, balance sheet, and profit & loss account relevant to tax periods.
  
• Stock registers or delivery challans for goods involved in service execution.
  

Previous audit reports, replies to departmental queries, and adjudication orders.