Service Tax Return Form ST-3 revision/amendments for Swachh Bharat Cess payable and deposited-Notification No. 20/2016

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[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 8th March, 2016 18 Phalguna, 1937Saka

Notification No.  20/2016-Service Tax

G.S.R….. (E). – 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 B21 and the entries relating thereto, the following serial numbers and entries shall be inserted, namely:-

 

“B1.22

Swachh Bharat Cess payable based on entries in serial number B1.15

B1.23 Swachh Bharat Cess payable based on entries in serial number B1.16
B1.24

Total Swachh Bharat Cess payable B1.24 = B1.22+B1.23”

(b) in the Table “B2 FOR SERVICE RECEIVER”, after serial number B21 and the entries relating thereto, the following serial numbers and entries shall be inserted, namely:-

“B2.22

Swachh Bharat Cess payable based on entries in serial number B2.15

B2.23

Swachh Bharat Cess payable based on entries in serial number B2.16

 

B2.24

Total Swachh Bharat Cess payable B2.24 = B2.22 +B2.23”

(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:-

“C1.1 Swachh Bharat Cess deposited

in advance

(iii) afterPart D,  afterthe  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

Month/Quarter Apr/

Oct

May/

Nov

Jun/

Dec

July/

Jan

Aug/

Feb

Sep/

Mar

DA1 Swachh Bharat Cess paid in cash
DA2 By adjustment of amount paid as SBC

in  advance  under  rule  6(1A)  of  the Service Tax Rules, 1994

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

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

DA5 By  book  adjustment  in  the  case  of

specified Government Departments

DA6 Total Swachh Bharat Cess paid

DA6=DA1+DA2+DA3+DA4+DA5

(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:-

“G13 Arrears of Swachh Bharat Cess

paid in cash

G14 Interest on SBC paid  in cash
G15 Penalty on SBC paid in cash
G16 Total     payment     of     arrears,

interest,  penalty      on  Swachh Bharat                                   Cess

G16= G13 +G14+G15”

(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.”

(Rajeev Yadav)

Director to the Government of India

[F.No. 137/79/2015-Service Tax]

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 28thJune, 1994 and last amended vide notification No. 19/2016-SERVICE TAX, dated the 1st March, 2016vide number G.S.R. 987 (E), dated the 1st March, 2016.

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