Swachh Bharat Cess Serial Numbers
[Service Tax Notification No. 20 dated 8th March
2016]
In
exercise of the powers conferred by sub-sections (1) and (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 (Second
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 B,-
(a) in
the Table “B1 FOR SERVICE PROVIDER”, after serial number B1.21 and the entries
relating thereto, the following serial numbers and entries shall be inserted, namely:-
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“B1.22 |
Swachh Bharat Cess payable based on entries in serial number B1.15 |
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B1.23 |
Swachh Bharat Cess payable based on entries in serial number B1.16 |
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B1.24 |
Total
Swachh Bharat Cess payable B1.24 = B1.22+B1.23” |
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(b) in the Table “B2 FOR SERVICE RECEIVER”,
after serial number B2.21 and the entries relating thereto, the following
serial numbers and entries shall be inserted, namely:-
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“B2.22 |
Swachh Bharat Cess payable based on entries in serial number B2.15 |
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B2.23 |
Swachh Bharat Cess payable based on entries in serial number B2.16 |
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B2.24 |
Total
Swachh Bharat Cess payable B2.24 = B2.22 +B2.23” |
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(ii) in Part C, in the Table, after serial
number C1 and the entries relating thereto, the following serial number and
entries shall be inserted, namely:-
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“C1.1 |
Swachh Bharat Cess deposited in advance |
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(iii) after Part D,
after the Table “SERVICE TAX PAID IN CASH AND THROUGH CENVAT CREDIT”, the
following shall be inserted, namely:-
“PART
DA- SWACHH BHARAT CESS (SBC) PAID IN CASH AND THROUGH ADJUSTMENTS
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Month/Quarter |
Apr/Oct |
May/Nov |
Jun/Dec |
July/Jan |
Aug/Feb |
Sep/Mar |
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DA1 |
Swachh Bharat Cess paid in cash |
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DA2 |
By
adjustment of amount paid as SBC in advance under rule 6(1A) of the Service
Tax Rules, 1994 |
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DA3 |
By
adjustment of excess amount paid earlier as SBC and adjusted, by taking credit
of such excess SBC paid, in this period under rule 6(3) of the Service Tax
Rules, 1994 |
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DA4 |
By
adjustment of excess amount paid earlier as SBC and adjusted in this period under
rule 6(4A) of the Service Tax Rules, 1994 |
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DA5 |
By
book adjustment in the case of specified Government Departments |
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DA6 |
Total
Swachh Bharat Cess paid DA6=DA1+DA2+DA3+DA4+DA5 |
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(iv) in Part G, in the Table “ARREARS, INTEREST,
PENALTY, ANY OTHER AMOUNT ETC PAID”, after serial number G12 and the entries
relating thereto, the following serial numbers and entries shall be inserted,
namely:-
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“G13 |
Arrears
of Swachh Bharat Cess paid in cash |
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G14 |
Interest
on SBC paid in cash |
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G15 |
Penalty
on SBC paid in cash |
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G16 |
Total
payment of arrears, interest, penalty on Swachh Bharat
Cess G16= G13 +G14+G15” |
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(v) in PART H,-
(a) for
Table heading “H1 DETAILS OF CHALLAN (vide which service tax, education cess,
secondary and higher education cess and other amounts have been paid in cash)”,
the following shall be substituted, namely:-
“H1 DETAILS OF CHALLAN (vide which
Service Tax, Swachh Bharat Cess, Education Cess,
Secondary and Higher Education Cess and other amounts have been paid in cash)”;
(b) for
Table Heading “H2 Source document details for payments made in advance/adjustment,
for entries made at column D3, D4, D5, D6, D7; E3, E4, E5, E6, E7; F3,F4 F5,F6,
F7; & G1 to G11”, the following shall be substituted, namely:-
“H2
Source document details for payments made in advance/adjustment, for entries
made at column D3, D4, D5, D6, D7; DA1, DA2, DA3, DA4, DA5 ; E3, E4, E5, E6,
E7; F3,F4, F5, F6, F7; and G1 to G11 and G13 to G15.”
[F.No. 137/79/2015-Service Tax]