New ST-3 form of service tax

Service tax department has changed the format of quarterly form st3. Custom department has issued a notification no. 01/2013 dated 22 Febuary 2013 about change in st3 form of service tax. Full notification is as under.


Notification No.  01/2013-Service Tax

New Delhi, the  22nd February, 2013
 3 Phalguna, 1934 Saka
           
G.S.R (E).-In exercise of the powers conferred by sub-section (1) read with sub-section (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 ( Amendment) Rules, 2013.
           (2)  They shall come into force on the date of their publication in the Official Gazette.

2.      In the Service Tax Rules, 1994, -
      (a) in rule 7, in sub-rule (2), after the proviso, the following proviso shall be inserted, namely:-

             “ Provided further that the Form ST- 3 for the period between the 1st day of  July 2012  to the 30th day of September 2012, shall be submitted by the 25th day of March, 2013”;

       (b)   for Form ST-3, the following Form shall be substituted, namely:-


“FORM ST-3”
(Return under section 70 of the Finance Act, 1994 read with rule 7 of Service Tax Rules, 1994)
(Please see the instructions carefully before filling the Form)

PART-A GENERAL INFORMATION
A1
ORIGINAL

REVISED

(Please tick whichever is applicable)

A2 STC Number: 
















A3  Name of the assessee:





















A4
Financial Year




-





A5  Return for the period (Please tick the appropriate period)

April – September


October - March




A6
A6.1
Has the assessee opted to operate as “Large Taxpayer” Unit [‘Y’/’N’](As defined under Rule 2(ea) of the Central Excise Rules, 2002 read with Rule 2 (1) (cc) of the Service Tax Rules, 1994)
Yes/No
A6.2
If reply to column A6.1 is Yes, name of Large Taxpayer Unit opted for  (choose from List)
Dropdown List of LTUs

A7  Premises Code Number:         












A8   Constitution of the assessee (Please tick the appropriate category)
A8.1 Individual/Proprietary

 A8.2 Limited liability Partnership

A8.3 Registered Public Ltd.    Company

 A8.4 Registered Private Ltd. Company

A.8.5 Registered Trust

A8.6 Society/Co-operative Society

A 8.7 A firm

A8.8 Hindu Undivided Family

A 8.9 Government

 A8.10 An association of persons or body of individuals, whether incorporated or not

A.8.11 A local authority

 A8.12 Every artificial juridical person, not falling within any of the preceding categories



A9  Taxable Service(s) for which tax is being paid












A10  Assessee is liable to pay service tax on this taxable service as –
(Please tick the appropriate category)
A10.1 A Service Provider under Section 68(1)

A10.2 A Service Receiver under Section 68(2)

A 10.3 A Service Provider  under partial reverse charge under proviso to Section 68(2)

A10.4 A Service Receiver under partial reverse charge under proviso to Section 68(2)

A 10.5 If covered by A10.3 above, then the percentage of service tax Payable as provider of service

A10.6 If covered by A10.4 above, then the percentage of service tax Payable  as recipient of service


A11 EXEMPTIONS
A11.1Has the assessee availed benefit of any exemption notification (‘Y’/‘N’)

A11.2If reply to A11.1 is ‘Y’, please furnish Notification Nos. and Sl. No. in the notification under which such exemption is availed

 .

A12 ABATEMENTS
A12.1  Has any abatement from the value of services been claimed (‘Y’/‘N’)

A12.2  If reply to A12.1 is ‘Y’, please furnish Notification Nos. and Sl. No. in the notification under which such abatement is availed:

 .




A13 PROVISIONAL ASSESSMENT
A13.1Whether provisionally assessed (‘Y’/‘N’)

A13.2 If reply to A13.1 is ‘Y’, please furnish Provisional Assessment Order No. &
         Date


PART-B VALUE OF TAXABLE SERVICE AND SERVICE TAX PAYABLE
(TO BE DISPLAYED SERVICE-WISE)

B1  FOR SERVICE PROVIDER

Month / Quarter
Apr/Oct
May/Nov
Jun/Dec
July/Jan
Aug/Feb
Sep/Mar
B1.1
Gross amount (excluding amounts received in advance, amounts taxable on receipt basis, for which bills/invoices/challans or any other document may not have been issued) for which bills/invoices/challans or any other documents are issued relating to service provided or to be provided (including export of service and exempted service)






B1.2
Amount received in advance for services for which bills/invoices/challans or any other documents have not been issued






B1.3
Amount taxable on receipt basis under third proviso to rule 6(1) of Service Tax Rules, 1994 for which bills/invoices/challans or any other documents have not been issued






B1.4
Amount taxable for services provided for which bills/invoices/challans or any other documents have not been issued






B1.5
Money equivalent of other considerations charged, if any, in a form other than money






B1.6
Amount on which service tax is payable under partial reverse charge






B1.7
Gross Taxable Amount
B1.7 = B1.1+B1.2+B1.3+B1.4+
            B1.5+B1.6






B1.8
Amount charged against export of service provided or to be provided






B1.9
Amount charged for exempted service provided or to be provided (other than export of service given at B1.8 above)






B1.10
Amount charged as pure agent






B1.11
Amount claimed as abatement






B1.12
Any other amount claimed as deduction, please specify.






B1.13
Total Amount claimed as Deduction 
B1.13=B1.8+B1.9+B1.10+B1.11+
             B1.12






B1.14
NET TAXABLE VALUE
B1.14=B1.7 - B1.13






B1.15
Service tax rate wise break up of NET TAXABLE VALUE (B1.14):
Ad-valorem rate






B1.16
Specific rate
(applicable as per rule 6 of STR)






B1.17
Service tax payable






B1.18
Less R&D cess payable






B1.19
Net Service Tax payable
(B1.19=B1.17-B1.18)






B1.20
Education Cess payable 






B1.21
Secondary & Higher Education Cess payable







B2 – FOR SERVICE RECEIVER


Month / Quarter
Apr/Oct
May/Nov
Jun/Dec
July/Jan
Aug/Feb
Sep/Mar
B2.1
Gross amount (excluding amounts paid in advance, amounts taxable on payment basis, for which bills/invoices/challans or any other document may not have been issued) for which bills/invoices/challans or any other documents are issued relating to service received or to be received






B2.2
Amount paid in advance for services for which bills/invoices/challans or any other documents have not been issued






B2.3
Amount taxable on receipt basis under third proviso to rule 6(1) of Service Tax Rules, 1994 for which bills/invoices/challans or any other documents have not been issued






B2.4
Money equivalent of other considerations paid, if any, in a form other than money






B2.5
Amount paid for services received from Non-Taxable territory - Imports






B2.6
Amount paid for services received from Non-Taxable territory – Other than Imports






B2.7
Amount on which service tax is payable under partial reverse charge






B2.8
Gross Taxable Amount
B2.8= B2.1+B2.2+B2.3+B2.4+
           B2.5+B2.6+B2.7






B2.9
Amount paid for exempted services received or to be received






B2.10
Amount paid as pure agent






B2.11
Amount claimed as abatement






B2.12
Any other amount claimed as deduction,  please specify






B2.13
Total Amount claimed as Deduction
 B2.13 = B2.9+B2.10+B2.11+B2.12






B2.14
NET TAXABLE VALUE
B2.14 = B2.8-B2.13






B2.15
Service tax rate wise break up of NET TAXABLE VALUE (B2.14):
Ad-valorem rate






B2.16
Specific rate
(applicable as per rule 6 of STR)






B2.17
Service tax payable






B2.18
Less R&D cess payable






B2.19
Net Service Tax payable
(B2.19=B2.17-B2.18)






B2.20
Education Cess payable






B2.21
Secondary & Higher Education Cess payable








PART-C SERVICE TAX PAID IN ADVANCE

Amount of Service Tax paid in advance under sub-rule (1A) of Rule 6 of ST Rules:

Month / Quarter
Apr/Oct
May/Nov
Jun/Dec
July/Jan
Aug/Feb
Sep/Mar
C1
Amount of service tax deposited in advance






C2
Amount of Education Cess deposited in advance






C3
A  Amount of Secondary & Higher Education     Cess deposited in advance






C4
ChallanNos., date & amount
(i)                                    
No.







Date







Amount








PART-D SERVICE TAX PAID IN CASH AND THROUGH CENVAT CREDIT
Service Tax, Education Cess, Secondary & Higher Education Cess and other amounts paid
(To be filled by a person liable to pay service tax and not to be filled by an Input Service Distributor):

Month / Quarter
Apr/Oct
May/Nov
Jun/Dec
July/Jan
Aug/Feb
Sep/Mar









D1
In cash






D2
By CENVAT credit
(not applicable where the service tax is liable to be paid by the Recipient of Service)






D3
By adjustment of amount paid as service tax inadvance under Rule 6(1A) of the ST Rules






D4
By adjustment of excess amount paid earlier as service tax and adjusted, by taking credit of such excess service tax paid, in this period under Rule 6(3) of the ST Rules






D5
By adjustment of excess amount paid earlier as service tax and adjusted in this period under Rule 6(4A) of the ST Rules






D6
By adjustment of excess amount paid earlier as service tax in respect of service of Renting of Immovable Property, on account of non-availmentof deduction of property tax paid and adjusted in this period under Rule 6(4C) of the ST Rules






D7
By book adjustment in the case of specified Government departments






D8
Total Tax paid
D8 = D1+D2+D3+D4+D5+D6+D7







PART-E  EDUCATION CESS PAID IN CASH AND THROUGH CENVAT CREDIT
E1
In cash






E2
By CENVAT credit (not applicable where the service tax is liable to be paid by the recipient of service)






E3
By adjustment of amount paid as service tax in advance under Rule 6(1A) of the ST Rules






E4
By adjustment of excess amount paid earlier as service tax and adjusted, by taking credit of such excess service tax paid, in this period under Rule 6(3) of the ST Rules






E5
By adjustment of excess amount paid earlier as service tax and adjusted in this period under Rule 6(4A) of the ST Rules






E6
By adjustment of excess amount paid earlier as service tax in respect of service of Renting of Immovable Property, on account of non-availmentof deduction of property tax paid and adjusted in this period under Rule 6(4C) of the ST Rules






E7
By book adjustment in the case of specified Government departments






E8
Total Education Cess paid E8=E1+E2+E3+E4+E5+E6+E7







PART-F  SECONDARY& HIGHER EDUCATION CESS PAID IN CASH AND THROUGH CENVAT CREDIT

F1
In cash






F2
By CENVAT credit (not applicable where the service tax is liable to be paid by the recipient of service)






F3
By adjustment of amount paid as service tax in advance under Rule 6(1A) of the ST Rules






F4
By adjustment of excess amount paid earlier as service tax and adjusted, by taking credit of such excess service tax paid, in this period under Rule 6(3) of the ST Rules






F5
By adjustment of excess amount paid earlier as service tax and adjusted in this period under Rule 6(4A) of the ST Rules






F6
By adjustment of excess amount paid earlier as service tax in respect of service of Renting of Immovable Property, on account of non-availmentof deduction of property tax paid and adjusted in this period under Rule 6(4C) of the ST Rules






F7
By book adjustment in the case of specified Government departments






F8
Total Tax paid
F8=F1+F2+F3+F4+F5+F6+F7







PART G - ARREARS, INTEREST, PENALTY, ANY OTHER AMOUNT ETC. PAID
G1
Arrears of revenue (Tax amount) paid in cash






G2
Arrears of revenue (Tax amount) paid by utilising CENVAT credit






G3
Arrears of Education Cess paid in cash






G4
Arrears of Education Cess paid by utilising CENVAT credit






G5
Arrears of Secondary & Higher Education Cess paid in cash






G6
Arrears of Secondary & Higher Education Cess paid by utilising CENVAT credit






G7
Amount paid in terms of section 73A of Finance Act, 1994






G8
Interest paid (in cash only)






G9
Penalty paid (in cash only)






G10
Amount of Late fee paid, if any.






G11
Any other amount paid (please specify)






G12
Total payment of arrears, interest, penalty and any other amount, etc. made G12=(G1+G2+G3+G4+G5+G6+G7+G8+G9+G10+G11)







PART-H
H1  DETAILS OF CHALLAN (vide which service tax education cess, secondary and higher education cess and other amounts have been paid in cash)

Challan Nos. with date and amount


(i)
No.







Date







Amt.






(ii)
No.







Date







Amt.






H2        Source documents details for payments made in advance / adjustment, for entries made at columns D3, D4, D5, D6, D7; E3, E4, E5, E6, E7; F3, F4, F5, F6, F7; & G1 to G11
S. No. and description of payment entry in this return
Month/
Quarter
Challan / Document / Credit Entry Reference Number etc.
Challan / Document
Date
Amount
















** (Assessee liable to pay service tax on quarterly basis may furnish details quarter wise i.e. Apr-Jun, Jul-Sep, Oct-Dec, Jan-Mar)
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