CBEC Notifies Amendments in Form ST 3 – Service Tax Return

Amended / Revised Form ST 3 – Service Tax Return: CBEC Notification

The CBEC has amended/ revised Form ST 3 – Half Yearly Service Tax Return thru Notification No. 43/2016-Service Tax dt. 28 Sept. 2016 on ‘Service Tax (Third amendment) Rules, 2016’ to facilitate changes in Tables relating to the details of KKC (CENVAT, Payment and Liability) and detailed disclosure of reversal under Cenvat Credit Rule 6(3A), as under:

CBEC Notification No. 43/2016-Service Tax dt. 28 Sept. 2016 [F.No.137 / 60 / 2016 -Service Tax]

G.S.R. 923(E). – In exercise of the powers conferred by sub-section (1) read with subsection (2) of section 94 of the Finance Act, 1994 (32 of 1994), the Central Government hereby makes the following rules further to amend the Service Tax Rules, 1994,namely:-

1. (1) These rules may be called the Service Tax (Third Amendment) Rules, 2016. (2) They shall come into force on the date of their publication in the Official Gazette*.

2. In the Service Tax Rules, 1994, in Form ST- 3,-

(i) in Part-A, in the Table, in A8,-

(a) in serial number A 8.1, for the words “Individual/Proprietary”, the words “Individual/Proprietary/ One Person Company” shall be substituted;

(b) in serial number A 8.2, for the words “Limited Liability Partnership”, the words “Partnership/Limited Liability Partnership” shall be substituted;

(ii) in Part -B,-

(a) in the Table “B1 FOR SERVICE PROVIDER”, after serial number B1.24 and the entries relating thereto, the following serial numbers and entries shall be inserted, namely:- [please refer table in attachment]

(b) in the Table “B2 FOR SERVICE RECEIVER”, after serial number B2.24 and the entries relating thereto, the following serial numbers and entries shall be inserted, namely:- [please refer table in attachment]

(iii) in Part-C, in the Table, after serial number C1.1 and the entries relating thereto, the following serial number and entries shall be inserted, namely:- [please refer table in attachment]

(iv) for the Part-D heading, the following heading shall be substituted, namely:-

“ Part-D SERVICE TAX PAID IN CASH AND THROUGH CENVAT CREDIT

Service Tax, Swachh Bharat Cess, Krishi Kalyan Cess, Education Cess, Secondary and Higher Education Cess and other amounts paid”;

(v) in Part DA,after serial number DA4 and the entries relating thereto,the following serial number and the entries shall be inserted namely :- [please refer table in attachment]

(vi) after Part DA, the following part shall be inserted, namely:-

“PART DB- KRISHI KALYAN CESS PAID IN CASH AND THROUGH CENVAT CREDIT

[please refer table in attachment]

(vii) in Part G, in the Table, after serial number G16 and the entries relating thereto, the following serial numbers and the entries shall be inserted, namely:- [please refer table in attachment]

(viii) in PART H,-

(a) for H1 Table heading, the following Table heading shall be substituted, namely:-

“H1 DETAILS OF CHALLAN (vide which Service Tax, Swachh Bharat Cess, Krishi Kalyan Cess, Education Cess, Secondary and Higher Education Cess and other amounts have been paid in cash)”;

(b) for H2 Table heading, the following Table heading shall be substituted, namely:-

“H2 Source document details for payments made in advance/adjustment, for entries made at column D3, D4, D5, D6, D7; DA2, DA3, DA4, DA4.1, DA5 ; DB3, DB4, DB5, DB6, DB7; E3, E4, E5, E6, E7; F3,F4, F5, F6, F7; G1 to G11, G13 to G15 and G17 to G20.”;

(ix) in PART – I,-

(a) for the Table I-1 the following Table shall be substituted, namely,-

“I1 DETAILS ABOUT THE ASSESSEE PROVIDING EXEMPTED AND NON-TAXABLE SERVICE OR MANUFACTURING EXEMPTED EXCISABLE GOODS

[please refer table in attachment]

(b) after I3.3 , the following Table shall be inserted namely;-

“I3.4 DETAILS OF CENVAT CREDIT OF KRISHI KALYAN CESS TAKEN AND UTILISATION THEREOF –

[please refer table in attachment]

(x) for Part J, the following Part shall be substituted, namely:-

“PART J CREDIT DETAILS FOR INPUT SERVICE DISTRIBUTOR (TO BE FILLED ONLY BY AN INPUT SERVICE DISTRIBUTOR):

[please refer table in attachment]

J1 DETAILS OF CENVAT CREDIT OF SERVICE TAX AND CENTRAL EXCISE DUTY TAKEN AND DISTRIBUTION THEREOF –

[please refer table in attachment]

J2 DETAILS OF CENVAT CREDIT OF EDUCATION CESS TAKEN AND DISTRIBUTION THEREOF –

[please refer table in attachment]

J3 DETAILS OF CENVAT CREDIT OF SECONDARY AND HIGHER EDUCATION CESS TAKEN AND DISTRIBUTION THEREOF –

[please refer table in attachment]

J4 DETAILS OF CENVAT CREDIT OF KRISHI KALYAN CESS TAKEN AND DISTRIBUTION THEREOF –

[please refer table in attachment]

Note:- The principal rules were published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide notification No. 2/94-SERVICE TAX, dated the 28th June, 1994 vide number G.S.R. 546 (E), dated the 28th June, 1994 and last amended vide notification No. 31/2016-SERVICE TAX, dated the 26th May,2016 vide number G.S.R 554(E) dated 26th May, 2016

For complete details, please view/ download pdf copy of CBEC Notification amending ST 3:

* Published in the Official Gazette on 28 Sept. 2016

CBEC Notification No. 43/2016-Service Tax dt. 28 Sept. 2016

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