"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
A-1
(Please tick whichever is applicable)
A2 STC Number:
A3 Name of the assessee:
A4
A5 Return for the period (Please tick the appropriate period)
A6
A7 Premises Code Number:
A8 Constitution of the assessee (Please tick the appropriate category)
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)
A11 EXEMPTIONS
A12 ABATEMENTS
A13 PROVISIONAL ASSESSMENT
Date
PART-B VALUE OF TAXABLE SERVICE AND SERVICE TAX PAYABLE
(TO BE DISPLAYED SERVICE-WISE)
B1 FOR SERVICE PROVIDER
B1.7 = B1.1+B1.2+B1.3+B1.4+
B1.5+B1.6
B1.13=B1.8+B1.9+B1.10+B1.11+
B1.12
B1.14=B1.7 - B1.13
Ad-valorem rate
(applicable as per rule 6 of STR)
(B1.19=B1.17-B1.18)
B2 - FOR SERVICE RECEIVER
B2.8= B2.1+B2.2+B2.3+B2.4+
B2.5+B2.6+B2.7
B2.13 = B2.9+B2.10+B2.11+B2.12
B2.14 = B2.8-B2.13
(B2.19=B2.17-B2.18)
PART-C SERVICE TAX PAID IN ADVANCE
Amount of Service Tax paid in advance under sub-rule (1A) of Rule 6 of ST Rules
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
(To be filled by a person liable to pay service tax and not to be filled by an Input Service Distributor):
(not applicable where the service tax is liable to be paid by the Recipient of Service)
D8 = D1+D2+D3+D4+D5+D6+D7
PART DB- KRISHI KALYAN CESS PAID IN CASH AND THROUGH CENVAT CREDIT
PART-E EDUCATION CESS PAID IN CASH AND THROUGH CENVAT CREDIT
PART-F SECONDARY& HIGHER EDUCATION CESS PAID IN CASH AND THROUGH CENVAT CREDIT
F8=F1+F2+F3+F4+F5+F6+F7
PART G - ARREARS, INTEREST, PENALTY, ANY OTHER AMOUNT ETC. PAID
PART-H
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)
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.
Quarter
** (Assessee liable to pay service tax on quarterly basis may furnish details quarter wise i.e. Apr-Jun, Jul-Sep, Oct-Dec, Jan-Mar)
PART-I
DETAILS OF INPUT STAGE CENVAT CREDIT
(To be filled by a taxable service provider only and not to be filled by Service
Receiver liable to pay service tax or Input Service Distributor):
I1 DETAILS ABOUT THE ASSESSEE PROVIDING EXEMPTED AND NON-TAXABLE SERVICE OR MANUFACTURING EXEMPTED EXCISABLE GOODS
I1.9=(I1.7+I1.8)
I1.10=(I1.6+I1.9)
[I1.11.3 = I1.11 (I1.11.1 + I1.11.2)]
D=(E/F) x C
(I1.11.4= [(I1.6 / I1.10) x I1.11.3]
G=C-D
I1.11.5= (I1.11.3 - I1.11.4)
I2. AMOUNT PAYABLE UNDER RULE 6(3) OF THE CENVAT CREDIT RULES,2004:
Oct
Nov
Dec
Jan
Feb
Mar
I2.5 = I2.3 + I2.4
I3 CENVAT CREDIT TAKEN AND UTILISED:
I3.1 DETAILS OF CENVAT CREDIT OF SERVICE TAX AND CENTRAL EXCISE DUTY TAKEN AND UTILISATION THEREOF -
I3.1.2.7= (I3.1.2.1+I3.1.2.2+I3.1.2.3+I3.1.2.4+
I3.1.2.5+I3.1.2.6)
I3.1.3.9=(I3.1.3.1+I3.1.3.2+I3.1.3.3+I3.1.3.4+
I3.1.3.5+I3.1.3.6+I3.1.3.7+I3.1.3.8)
I3.1.4 = {(I3.1.1 + I3.1.2.7) - I3.1.3.9}
I3.2 DETAILS OF CENVAT CREDIT OF EDUCATION CESS TAKEN & UTILISATION THEREOF
I3.2.3.5= (I3.2.3.1+I3.2.3.2+I3.2.3.3+I3.2.3.4)
I3.3 DETAILS OF CENVAT CREDIT OF SECONDARY AND HIGHER EDUCATION CESS TAKEN & UTILISATION THEREOF
I3.4 DETAILS OF CENVAT CREDIT OF KRISHI KALYAN CESS TAKEN AND UTILISATION THEREOF-
I3.4.3.3=(I3.4.3.1+I3.4.3.2)
"PART J
CREDIT DETAILS FOR INPUT SERVICE DISTRIBUTOR
(TO BE FILLED ONLY BY AN INPUT SERVICE DISTRIBUTOR):
J1 DETAILS OF CENVAT CREDIT OF SERVICE TAX AND CENTRAL EXCISE DUTY TAKEN AND DISTRIBUTION THEREOF
J2 DETAILS OF CENVAT CREDIT OF EDUCATION CESS TAKEN AND DISTRIBUTION THEREOF
J3 DETAILS OF CENVAT CREDIT OF SECONDARY AND HIGHER EDUCATION CESS TAKEN AND DISTRIBUTION THEREOF -
J4 DETAILS OF CENVAT CREDIT OF KRISHI KALYAN CESS TAKEN AND DISTRIBUTION THEREOF
PART K
SELF ASSESSMENT MEMORANDUM:
(a) I/We declare that the above particulars are in accordance with the records and books maintained by me/us and are correctly stated.
(b) I/We have assessed and paid the service tax and/or availed and distributed CENVAT credit correctly as per the provisions of the Finance Act, 1994 and the rules made thereunder.
(c) I/We have paid duty within the specified time limit and in case of delay, I/We have deposited the interest leviable thereon.
(d) I have been authorised as the person to file the return on behalf of the person providing the taxable service/recipient of service, as the case may be.
PART L
If the return has been prepared by a Service Tax Return Preparer or Certified Facilitation Centre (hereinafter referred to as 'STRP'/'CFC'), furnish further details as below:
(Signature of STRP/CFC)
*****
INSTRUCTIONS TO FILL UP FORM ST-3:
A. General Instructions
(i) If there is a change in the address or any other information as provided by the assessee in Form ST-1 or as contained in Form ST-2 (Certificate of Registration issued by the Department), the assessee should file amendment to ST1 application online in ACES for getting the Amended ST2 issued by the departmental officer. If the assessee has provided / received any additional service for which he is not registered, he has to first file the amendment to ST1 application and after the approval of the same by the departmental officer, he should file the return.
(ii) Please indicate 'NA' against entries which are not applicable.
(iii) Please indicate 'Nil' where the information to be furnished is nil.
(iv) Please fill 'Y' for Yes, or 'N' for No wherever it is written as ('Y'/'N') in the FORM.
B. Instructions to fill up FORM ST-3
(ii) The recipient of service liable to pay service tax should indicate the amount paid by him to service provider.
(A)
it includes,-
(a) amount charged towards exported service,
(b) amount charged towards exempted service (other than export of service),
(c) amount charged as a pure agent, and
(d) amount includible in terms of Rules 5(1) & 6(1) of the Service Tax (Determination of Value) Rules, 2006
(B)
it excludes
(a) amount received in advance i.e. before provision of services for which bills or invoices or challans or any other documents may not have been issued, because it has to be shown in column B1.2;
(b) amount taxable on receipt basis, which is applicable to individuals and partnership firms whose aggregate value of taxable services during previous financial year was less than or equal to rupees fifty lakh and he opts to pay tax at the time when payment is received by him in respect of taxable value of rupees fifty lakh in the financial year to which return relates as per third proviso to Rule 6(1) of Service Tax Rules, 1994, for which bills or invoices or challans or any other documents may not have been issued, because it has to be shown in column B1.3;
(c) Amount taxable for the services provided for which bills or invoices or challans or any other documents may not have been issued, (this amount has to be entered in column B1.4.)
(d) Service tax;
(e) Education cess; and
(f) Secondary and higher education cess
(a) amount received towards exported service,
(b) amount received towards exempted service (other than export of service),
(c) amount received as pure agent, and
(d) amount received which is liable to be included in the value in terms of Rules 5(1) & 6(1) of the Service Tax (Determination of Value) Rules, 2006
(e) Amount paid for services received from Non-Taxable territory Imports or other than Imports under column Nos. B2.5 and B2.6.
(a) Service tax,
(b) Education cess, and
(c) Secondary and higher education cess
(ii) 'Consideration' includes any amount that is payable for the taxable services provided or to be provided, as defined in Explanation to Section 67 of the Act.
B2.5 - Amount charged for services received from Non-Taxable territory Imports and;
B2.6 - Amount charged for services received from Non-Taxable territory Other than Imports
Example: A service provider receives an advance of Rs 1000/- on which he pays a service tax of Rs 120/-.However, later on he does not provide this service and refunds the amount to the person from whom the advance was received. He can, in this case, adjust the amount of Rs 120/- for any of his future liability of service tax.
Example: A service provider having centralized registration pays an amount of Rs 1000/- as service tax for services provided by him from his five branches. However, on receipt of information from these branches, the service tax liability is computed as Rs 900/-. In this case he has paid an excess amount of Rs 100/- as service tax. He can adjust this excess amount of Rs 100/- against service tax liability for succeeding month/quarter.
(a) amount that was payable earlier but not paid;
(b) amount pending recovery on finalization of adjudication or appellant stage, as the case may be;
(c) amount pending in appeals without having any stay for recovery; or
(d) amount arising on finalization of provisional assessment etc.
(i) For adjustment under rule 6(3) of Service Tax Rules, 1994, furnish details of earlier return, from where excess amount is derived
(ii) For adjustment under rule 6(4A), furnish details of acknowledgement No. of intimation to Superintendent as required to be furnished in the rules;
(iii) For arrears, interest and penalty, the source document/period is as follows,-
(a) in case these are paid suomoto by the assessee, the period for which such amount is paid may be furnished
(b) if paid consequent to a show cause notice (SCN) or order, the source document is relevant SCN No./Demand Notice No., Order-in-Original No. or Order-in-Appeal No., or any other order , etc.;
(iv) For adjustment of excess amount of service tax paid on the service of 'Renting of Immovable Property' in case the taxpayer has not availed the deduction of property tax paid in terms of Rule 6(4C) of the Service Tax Rules, 1994 read with Notification No. 29/2012-ST, dated 20th June, 2012 and he opts to avail such deduction against his service tax liability within 1 year from the date of payment of such property tax, the source document is original receipt issued by the concerned department of State Government showing the payment of such property tax.
(ii) Against S. No. I3.1.2.1, I3.1.2.2 &I3.1.2.3, the details of CENVAT credit availed on input/ input services/ capital goods, received directly by the assessee, are to be shown. In other words, these figures would not include the service tax credit received from input service distributor (i.e., office of the manufacturer or output service provider, which receives invoices towards purchases of input services and issues invoices//bills /challans for distribution of such credit, in terms of Rule 7 of CENVAT Credit Rules, 2004).
(iii) Against S. No. I3.1.2.4, furnish the details of service tax credit as received from 'input service distributor'.
(iv) Against S. No. I3.1.2.5, details have to be filled only by Large Taxpayer Unit who has opted to operate as LTU..
ANNEXURE TO INSTRUCTIONS OF ST-3 RETURN
DESCRIPTION OF TAXABLE SERVICES FOR FILLING UP SERVICE TAX RETURN (ST-3)
No.