G.S.R. (E).- In exercise of the powers conferred by sub-rules (9) and (10) of rule 9 of the CENVAT Credit Rules, 2004, the Central Board of Excise and Customs hereby specifies the form for the purpose of furnishing return under the said sub-rules, namely:-
Form ST - 3
(Return under Section 70 of the Finance Act, 1994)
FINANCIAL YEAR____________
1. Name of the assessee
2. Registration Numbers of premises for which return is being filed
3. Category of taxable services for which return is being filed:
(Mention all the taxable services provided/received)
(1)________________________________
(2)________________________________
(3)________________________________
4. Payment of Service Tax
Category of Service: __________________________________________________
(A) Payment detail
(To be repeated for every category of service provided /received, and for every registered premises separately)
(B) Details of other payments
** Under rule 6(4A) of Service Tax Rules, 1994
5. Credit details for Service Tax provider/recipient
(A) Cenvat credit details
(B) Education cess credit details
6. Credit details for Input service distributor
(A) Details of Cenvat credit received and distributed
(B) Details of Education cess received and distributed
*as per rule 7(b) of CENVAT Credit Rules, 2004
(C) The taxable services on which input service credit has been distributed during the half year period
____________
7. Details of amount payable but not paid as on the last day of the period for which the Return is filed _______________________________________________
8. 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.
ACKNOWLEGEMENT
I hereby acknowledge the receipt of your ST-3 return for the period___________
2 This notification shall come into force on the date of its publication in the Official Gazette.