CBEC revises Form ST- 3 for Service tax Return

Government of India
Ministry of Finance
Department of Revenue

Central Board of Excise and Customs

New Delhi,Dated: 8^th March, 2016

Notification No.20/2016-Service Tax 

G.S.R….. (E). – In exercise of the powers conferred by sub-sections (1) and (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 (Second 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 B,-

 (a)  in the Table “B1 FOR SERVICE PROVIDER”, after serial number B1.21 and the entries relating thereto, the following serial numbers and entries shall be inserted, namely:-

 (b)  in the Table “B2 FOR SERVICE RECEIVER”,  after serial number B2.21 and the entries relating thereto, the following serial numbers and entries shall be inserted, namely:-

 (ii)        in Part C, in the Table,  after serial number C1 and the entries relating thereto, the following serial number and entries shall be inserted, namely:-

 (iii)       after Part D, after the Table “SERVICE TAX PAID IN CASH AND THROUGH CENVAT CREDIT”, the following shall be inserted, namely:-

“PART DA- SWACHH BHARAT CESS (SBC) PAID IN CASH AND THROUGH ADJUSTMENTS

 (iv)       in Part G, in the Table “ARREARS, INTEREST, PENALTY, ANY OTHER AMOUNT ETC PAID”,  after serial number G12 and the entries relating thereto, the following serial numbers and entries shall be inserted, namely:-

(v)        in PART H,-

            (a) for Table heading “H1 DETAILS OF CHALLAN (vide which service tax, education cess, secondary and higher education cess and other amounts have been paid in cash)”, the following shall be substituted, namely:-

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

 (b)  for Table Heading “H2 Source document details for payments made in advance/adjustment, for entries made at column D3, D4, D5, D6, D7; E3, E4, E5, E6, E7; F3,F4 F5,F6, F7; & G1 to G11”, the following shall be substituted, namely:-

“H2 Source document details for payments made in advance/adjustment, for entries made at column D3, D4, D5, D6, D7; DA1, DA2, DA3, DA4, DA5 ; E3, E4, E5, E6, E7; F3,F4, F5, F6, F7; and G1 to G11 and G13 to G15.” 

(Rajeev Yadav)

Director to the Government of India

[F.No. 137/79/2015-Service Tax] 

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 28^thJune, 1994 and last amended vide notification No. 19/2016-SERVICE TAX, dated the 1^st March, 2016 vide number G.S.R.   987 (E), dated the 1^st March, 2016.