CBEC Revises ST-3 Form to incorporate details of ‘Swachh Bharat Cess (SBC)’
The CBEC has, vide Notification No. 20/2016-Service Tax 8th March 2016, revised Form ST 3 meant for Half Yearly Service Tax Return to insert details of Swachh Bharat Cess.
In exercise of the powers conferred by sub-sections (1) and (2) of section 94 of the Finance Act, 1994, the CBEC has notified amendment of the Service Tax Rules, 1994, through Service Tax (Second Amendment) Rules, 2016. The amended rules are meant mainly for inserting certain fields in Form ST 3 to incorporate details of Swachh Bharat Cess.