how to fill up ST-3 form

This query is : Resolved

Preeti Rana (Querist)
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16 October 2010 Hi all,

Pls guide me how to fill up the ST-3 form online. I am facing the following problems:
1. While filling up the S & H.Edu.Cess, there is a massage says S&H.Edu cess is equal to zero. I am unable to fill the amount in those cells.Is it software error? Should I ignore it? But If i ignore it, then where to put the amount of S & H.Edu. Cess? Should I add it in Edu. Cess column?
2. In payable-Service(1) sheet, (II)(j) point, Gross amount for which bills/invoices/challans are issued relating to service provided...., which amount is to be filled in? We issue invoices (including service tax) just after we provide our services to our customers, but we pay service tax when we get the payment in full and final. Sometimes it takes one week, sometimes one month and sometimes six months or more. Now pls suggest me which amount is to be filled in this column (II) (j)?
3. We are in helicopter chartering business. We issue our invoices to our customers including service tax @10.3%. We take input credit of S.Tax only. Can we take input credit of VAT, CST etc. also?
Thanks
Preeti

ABHINAV AHUJA

ABHINAV AHUJA (Expert)
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16 October 2010 Dear Preeti,
(1)
Yes you can ignore the message and put the SAHEC figure in row no 44(if provider) or row no 73(recepient). The amount of EC and SAHEC has to be filled up manualy and it is not computed automatically in downloaded excel. The message you are getting will not prevent uploading of your return.
(2)
Yes this figure indicates amount of invoices issued.
(3)
For taking VAT input , you should be registered with VAT deptt, you should be involved in sale of taxable goods, vat paid on inputs must be eligible input for credit. Also for CST, it is not allowed as input credit in any case

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Preeti Rana

Preeti Rana (Querist)
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18 October 2010 Dear Abhinav ji,
Thank u very much for guiding me. Sir I also want to ask you If I enter the total amount of invoices issued in payable-Service(1) sheet, (II)(j) point, will it effect the service tax paid anyhow? Will it effect the service tax return if I dont dont pay the service tax on the total invoices issued, as i told u that we pay service tax only after we get the payment in full and final? Also tell me is there any limitation of taking service tax input credit? See we take the input credit of all bills (includes service tax),which we pay to our creditors. I have read somewhere that we can take input credit of those payments only which are in nature of our business.If It is so, then how to correct this mistake that i have taken input credit of all bills (inclusive of s.tax) paid?
Best regards
Preeti Rana

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ABHINAV AHUJA

ABHINAV AHUJA (Expert)
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18 October 2010 Dear Priti,

Service Tax is payable on amount received. So for return purpose in upper portion there should come the details on receipt basis and in (j) point i.e. lower portion there should be given details of invoices issued. So technically both the figures are different.
And service tax is to be paid on receipt of any payment. You can not wait till receipt of full payment. So even if you are getting partial payment you should go ahead with making service tax payment.

There is no limitation as to taking input credit.
On what services credit should be taken is subjective one. What is related to business should normally be judge by assessee only but department can take a differnet view. In my view if services are such without which output service business can not be run , you should take credit.

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