Service Tax Return Form ST-3 amended vide Notification No. 43/2016

Service Tax Return Form ST-3 amended vide Notification No. 43/2016:CBEC has amended Service Tax Return Form ST-3 vide Notification No. 43/2016-ST dated 28-09-2016.The main reason of amendment of ST-3 isto capturedfields related to collection of KKC levied w.e.f. 01-06-2016. Below are extract of the notification. CBEC Notification No. 43/2016-Service Tax dt. 28 Sept. 2016 [F.No.137 / 60 / 2016 -Service Tax]

[TO BE PUBLISHED IN THE GAZETTE OF INDIA, EXTRAORDINARY, PART II, SECTION 3, SUB-SECTION (i)]

Government of India

Ministry of Finance

Department of Revenue

Central Board of Excise and Customs

New Delhi, the 28 September, 2016 Notification No. 43 /2016-Service Tax G.S.R. 923(E). In exercise of the powers conferred by sub-section (1) read with subsection (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 (Third 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-A, in the Table, in A8,- (a) in serial number A 8.1, for the words Individual/Proprietary, the words Individual/Proprietary/ One Person Company shall be substituted; (b) in serial number A 8.2, for the words Limited Liability Partnership, the words Partnership/Limited Liability Partnership shall be substituted; (ii) in Part -B,- (a) in the Table B1 FOR SERVICE PROVIDER, after serial number B1.24 and the entries relating thereto, the following serial numbers and entries shall be inserted, namely:- [Refer Table in attached file] (b) in the Table B2 FOR SERVICE RECEIVER, after serial number B2.24 and the entries relating thereto, the following serial numbers and entries shall be inserted, namely:-[Refer Table in attached file] (iii) in Part-C, in the Table, after serial number C1.1 and the entries relating thereto, the following serial number and entries shall be inserted, namely:-[Refer Table in attached file] (iv) for the Part-D heading, the following heading shall be substituted, namely:- 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; (v) in Part DA,after serial number DA4 and the entries relating thereto,the following serial number and the entries shall be inserted namely :-[Refer Table in attached file] (vi) after Part DA, the following part shall be inserted, namely:- PART DB- KRISHI KALYAN CESS PAID IN CASH AND THROUGH CENVAT CREDIT [sc name="google-ad-320-100" ] [Refer Table in attached file] (vii) in Part G, in the Table, after serial number G16 and the entries relating thereto, the following serial numbers and the entries shall be inserted, namely:-[Refer Table in attached file] (viii) in PART H,- (a) for H1 Table heading, the following Table heading shall be substituted, namely:- 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); (b) for H2 Table heading, the following Table heading shall be substituted, namely:- 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.; (ix) in PART I,- (a) for the Table I-1 the following Table shall be substituted, namely,- I1 DETAILS ABOUT THE ASSESSEE PROVIDING EXEMPTED AND NON-TAXABLE SERVICE OR MANUFACTURING EXEMPTED EXCISABLE GOODS [Refer Table in attached file] (b) after I3.3 , the following Table shall be inserted namely;- I3.4 DETAILS OF CENVAT CREDIT OF KRISHI KALYAN CESS TAKEN AND UTILISATION THEREOF [Refer Table in attached file] (x) for Part J, the following Part shall be substituted, namely:- PART J CREDIT DETAILS FOR INPUT SERVICE DISTRIBUTOR (TO BE FILLED ONLY BY AN INPUT SERVICE DISTRIBUTOR): [Refer Table in attached file] J1 DETAILS OF CENVAT CREDIT OF SERVICE TAX AND CENTRAL EXCISE DUTY TAKEN AND DISTRIBUTION THEREOF [Refer Table in attached file] J2 DETAILS OF CENVAT CREDIT OF EDUCATION CESS TAKEN AND DISTRIBUTION THEREOF [Refer Table in attached file] J3 DETAILS OF CENVAT CREDIT OF SECONDARY AND HIGHER EDUCATION CESS TAKEN AND DISTRIBUTION THEREOF [Refer Table in attached file] J4 DETAILS OF CENVAT CREDIT OF KRISHI KALYAN CESS TAKEN AND DISTRIBUTION THEREOF [Refer Table in attached file] 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 28th June, 1994 and last amended vide notification No. 31/2016-SERVICE TAX, dated the 26th May,2016 vide number G.S.R 554(E) dated 26th May, 2016 To download complete notification click below link Notification-no-43/2016-ST-dated-28-09-2016 Notification no. 18/2017 service tax dated 22nd June 2017 Service tax return to be filed for the period 01.04.2017 to 30.06.2017