• Breaking News

    Loading...

    Feb 26, 2013

    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)
     Keywords-st3 new,new service tax form,new service tax form st3,st 3 new form,st st 3 new,service tax new format st3 



    Featured