Service Tax Rules, 1994 – Form ST-3
Amended
[Service Tax
Notification No. 43 dated 28th September 2016]
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:-
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“B1.25 |
Krishi Kalyan Cess
payable based on entries in serial number B1.15 |
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B1.26 |
Krishi Kalyan Cess
payable based on entries in serial number B1.16 |
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B1.27 |
Total Krishi Kalyan Cess payable B1.27=B1.25+B1.26”; |
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(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:-
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“B2.25 |
Krishi Kalyan Cess
payable based on entries in serial number B2.15 |
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B2.26 |
Krishi Kalyan Cess
payable based on entries in serial number B2.16 |
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B2.27 |
Total Krishi Kalyan Cess payable B2.27=B2.25+B2.26”; |
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(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:-
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“C1.2 |
Krishi Kalyan
Cess deposited in advance”; |
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(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 :-
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“DA4.1 |
By adjustment of excess amount paid earlier as Swachh Bharat Cess in respect of immovable property on
account of non availment of deduction of property
tax paid and adjusted in this period under rule 6(4C) of the Service Tax
Rules,1994”; |
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(vi) after Part DA, the
following part shall be inserted, namely:-
“PART DB- KRISHI KALYAN
CESS PAID IN CASH AND THROUGH CENVAT CREDIT
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DB1 |
In cash |
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DB2 |
By CENVAT credit (not applicable where the
service tax is liable to be paid by the recipient of service) |
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DB3 |
By adjustment of amount paid as Krishi Kalyan Cess in advance under
rule 6(1A) of the Service Tax Rules,1994 |
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DB4 |
By adjustment of excess amount paid earlier as Krishi Kalyan Cess and
adjusted, by taking credit of such excess Krishi Kalyan Cess paid, in this period under rule 6(3) of the Service
Tax Rules,1994 |
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DB5 |
By adjustment of excess amount paid earlier as Krishi Kalyan Cess and adjusted
in this period under rule 6(4A) of the Service Tax Rules,1994 |
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DB6 |
By adjustment of excess amount paid earlier as Krishi Kalyan Cess in respect
of service of Renting of Immovable Property, on account of non-availment of deduction of property tax paid and adjusted
in this period under rule 6(4C) of the Service Tax Rules,1994 |
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DB7 |
By book adjustment in the case of specified
Government departments |
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DB8 |
Total Krishi Kalyan Cess paid DB8=(DB1+DB2+DB3+DB4+DB5+DB6+DB7)”; |
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(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:-
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“G17 |
Arrears of Krishi Kalyan Cess paid in cash |
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G18 |
Arrears of Krishi Kalyan Cess paid by utilising Cenvat
Credit |
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G19 |
Interest on Krishi Kalyan Cess paid in cash |
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G20 |
Penalty on Krishi Kalyan Cess paid in cash |
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G21 |
Total payment of arrears, interest, penalty on Krishi Kalyan
Cess G21=(G17+G18+G19+G20)”; |
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(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
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I1.1 |
Whether providing any exempted service or
non-taxable service? (“Y”/ “N”) |
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I1.2 |
Whether manufacturing any exempted excisable
goods? (“Y”/ “N”) |
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I1.3 |
If reply to I1.1 OR I1.2 is
“Y”, Whether exclusively engaged either in the provision of exempted
services or in the manufacture of exempted goods? [refer to rule 6(2) of the Cenvat Credit Rules, 2004] (“Y”/ “N”) |
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I1.3.1 |
If reply to I1.3 is “N” (i.e., providing both
exempted and non-exempted goods/services), Whether paying an amount equal to
2%/7%/6% of the value of exempted services/goods under rule 6(3)(i) of CENVAT Credit Rules,
2004? (“Y”/ “N”) |
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If reply to I1.3.1 is “N” (i.e., opting to pay
under Rule 6(3)(ii) read with rule 6(3A) of CENVAT Credit Rules, 2004), then
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I1.4 |
Value of exempted goods manufactured during the
preceding financial year |
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I1.5 |
Value of exempted services provided during the
preceding financial year |
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I1.6 |
Total value of exempted goods manufactured and
services provided during the preceding financial year [refer to E in rule
6(3A)(b)(iv)] I1.6=(I1.4+I1.5) |
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I1.7 |
Value of non-exempted goods
manufactured during the preceding financial year |
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I1.8 |
Value of non-exempted services provided during
the preceding financial year |
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I1.9 |
Total value of non-exempted goods manufactured
and services provided during the preceding financial year
I1.9=(I1.7+I1.8) |
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I1.10 |
Total value of goods manufactured and services
provided during the preceding financial year [refer to Fin
rule 6 (3A)(b)(iv)] I1.10=(I1.6+I1.9) |
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I1.11 |
Total credit of inputs and input services taken
[refer to T in rule 6(3A)(b)] |
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I1.11.1 |
Ineligible credit [refer to A in rule
6(3A)(b)(i)] |
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I1.11.2 |
Eligible credit [refer to B in rule
6(3A)(b)(ii)] |
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I1.11.3 |
Common credit [refer to C in rule
6(3A)(b)(iii)] C=T-(A+B) [I1.11.3 = I1.11 – (I1.11.1 + I1.11.2)] |
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I1.11.4 |
Ineligible common credit [refer to D in rule
6(3A)(b)(iv)] D=(E/F) x C (I1.11.4= [(I1.6 / I1.10) x I1.11.3] |
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I1.11.5 |
Eligible common credit [refer to G in rule
6(3A)(b)(v)] G=C-D I1.11.5= (I1.11.3 - I1.11.4) |
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I1.12 |
Amount reversed under rule 6(3B) for banking
companies and financial institutions |
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I1.11 to I1.12 will be a entry for each month / quarter.”;
(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 –
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I3.4.1 |
Opening Balance of Krishi Kalyan Cess |
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I3.4.2 |
Credit of Krishi Kalyan Cess taken |
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I3.4.2.1 |
on input services
received directly |
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I3.4.2.2 |
as received from Input
Service Distributor |
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I3.4.2.3 |
Any other credit taken
(please specify) |
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I3.4.2.4 |
Total credit of Krishi Kalyan Cess taken
I3.4.2.4=(I3.4.2.1+I3.4.2.2+I3.4.2.3) |
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I3.4.3 |
Credit of Krishi Kalyan Cess utilised |
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I3.4.3.1 |
for payment of Krishi Kalyan Cess on services |
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I3.4.3.2 |
for any other
payments/adjustments/ reversal (please specify) |
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I3.4.3.3 |
Total credit of Krishi Kalyan Cess utilised
I3.4.3.3=(I3.4.3.1+I3.4.3.2) |
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I3.4.4 |
Closing Balance of Krishi Kalyan Cess
I3.4.4={(I3.4.1+I3.4.2.4)-I3.4.3.3}”; |
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(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):
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Sl. |
Month/Quarter |
Apr/ |
May/ |
June/ |
July/ |
Aug/ |
Sep/ |
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No. |
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Oct |
Nov |
Dec |
Jan |
Feb |
Mar |
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J1 DETAILS OF CENVAT
CREDIT OF SERVICE TAX AND CENTRAL EXCISE DUTY TAKEN AND DISTRIBUTION THEREOF –
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J1.1 |
Opening Balance of CENVAT credit |
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J1.2 |
Credit taken (for distribution) on input services |
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J1.3 |
Credit of CENVAT distributed |
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J1.4 |
Closing Balance of Cenvat
credit J1.4={(J1.1+J1.2)- J1.3} |
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J2 DETAILS OF CENVAT
CREDIT OF EDUCATION CESS TAKEN AND DISTRIBUTION THEREOF –
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J2.1 |
Opening Balance of CENVAT credit of Education
Cess |
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J2.2 |
Credit of Education Cess taken (for distribution)
on input services |
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J2.3 |
Credit of Education Cess distributed |
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J2.4 |
Closing Balance of Cenvat
credit of EC J2.4={(J2.1+J2.2) - J2.3} |
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J3 DETAILS OF CENVAT
CREDIT OF SECONDARY AND HIGHER EDUCATION CESS TAKEN AND DISTRIBUTION THEREOF –
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J3.1 |
Opening Balance of CENVAT credit of SHEC |
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J3.2 |
Credit taken of SHEC (for distribution) on input
services |
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J3.3 |
Credit of SHEC distributed |
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J3.4 |
Closing Balance of Cenvat
credit of SHEC= J3.4={(J3.1+J3.2)-J3.3} |
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J4 DETAILS OF CENVAT
CREDIT OF KRISHI KALYAN CESS TAKEN AND DISTRIBUTION THEREOF –
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J4.1 |
Opening balance of CENVAT credit of Krishi Kalyan Cess |
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J4.2 |
Credit of Krishi Kalyan Cess taken (for distribution) on input services |
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J4.3 |
Credit of Krishi Kalyan Cess distributed |
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J4.4 |
Closing Balance of CENVAT credit of Krishi Kalyan Cess
J4.4={(J4.1+J4.2) – J4.3}”; |
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(xi) after Part L, under the heading Instructions to
fill up Form ST-3, in the Table, the Column No. in form ST 3,the Sr. No. J1.4,
J2.4 &J3.4 and the entries relating thereto shall be omitted.
[F.No.137 / 60 / 2016
-Service Tax]