New ST 3 Form after latest amendment
This query is : Resolved
12 September 2008
Does anybody have the new ST 3 form which was amended very recently. Please send it to as soon as possible either on this websit or on my personal email id : tarun2507@gmail.com
13 September 2008
Dear Maheshwari ji,
Please refer the amednment given below:
SERVICE TAX (THIRD AMENDMENT) RULES, 2008 - AMENDMENTS IN FORM ST-3
NOTIFICATION NO. 31/2008 - ST, DATED 2-9-2008
In exercise of the powers conferred by 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, 2008.
(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) after serial No.3 and the entries relating thereto, the following shall be inserted, namely,-
“ 4. Amount of service tax paid in advance under sub-rule(1A) of rule 6
Month/Quarter**
Apr/ Oct
May/ Nov
June/ Dec
July/Jan
Aug/Feb
Sept/Mar
(1)
(2)
(3)
(4)
(5)
(6)
(7)
(a)
Amount deposited in advance
(b)
Challan Nos.
(c)
Challan dates
”.
** Assessee liable to pay service tax on quarterly basis may furnish details quarter wise i.e. Apr-Jun, Jul-Sep, Oct-Dec, Jan-Mar
(ii) in serial No. 4A, in entry (I),
(a) in item (a), after sub-item (ii)and the entries relating thereto, the following shall be inserted, namely,-
Month/Quarter**
Apr/ Oct
May/ Nov
June/ Dec
July/Jan
Aug/Feb
Sept/Mar
(1)
(2)
(3)
(4)
(5)
(6)
(7)
“(iia)by adjustment of amount earlier paid in advance and adjusted in this period under rule 6 (1A).
”.
(b) in item (b), after sub-item (ii)and the entries relating thereto, the following shall be inserted, namely,-
Month/Quarter**
Apr/ Oct
May/ Nov
June/ Dec
July/Jan
Aug/Feb
Sept/Mar
(1)
(2)
(3)
(4)
(5)
(6)
(7)
“(iia)by adjustment of amount earlier paid in advance and adjusted in this period under rule 6 (1A).
”.
(c) in item (c), after sub-item (ii) and the entries relating thereto, the following shall be inserted, namely,-
Month/Quarter**
Apr/ Oct
May/ Nov
June/ Dec
July/Jan
Aug/Feb
Sept/Mar
(1)
(2)
(3)
(4)
(5)
(6)
(7)
“(iia)by adjustment of amount earlier paid in advance and adjusted in this period under rule 6 (1A).
”.
(iii) in serial No. 5A, after item (c) and the entries relating thereto, the following shall be inserted, namely,-
(1)
(2)
“(d)
If any one of the (a) and (b) is ‘yes’, and (c) is ‘no’, which option is being availed under rule 6 (3) of the Cenvat Credit Rules, 2004
(i) Opted to pay an amount equal to 10% of the value of exempted goods and 8% of the value of exempted service (Y/N); or
(ii) Opted to pay an amount equivalent to CENVAT Credit attributable to inputs and input services used in or in relation to manufacture of exempted goods or provision of exempted service (Y/N).
(iv) after serial No. 5A and the entries relating thereto, the following shall be inserted, namely,-
“5AA Amount payable under rule 6 (3) of the Cenvat Credit Rules, 2004
Month
Apr/ Oct
May/ Nov
June/ Dec
July/Jan
Aug/Feb
Sept/Mar
(1)
(2)
(3)
(4)
(5)
(6)
(7)
(a)
Value of exempted goods cleared
(b)
Value of exempted services provided
(c)
Amount paid under rule 6(3) of Cenvat Credit Rules, 2004, by CENVAT Credit
(d)
Amount paid under rule 6(3) of Cenvat Credit Rules, 2004, by cash
(e)
Total amount paid= (c) +(d)
(f)
Challan Nos, vide which amount mentioned in (d) is paid
(g)
Challan dates
”.
(v) in serial No. 5B, in entry (I), in item (c), for the words, symbols, brackets and figures “ Total credit utilized=(i+ii+iii+iv+v)”, the following shall be substituted, namely,-
Month/Quarter**
Apr/ Oct
May/ Nov
June/ Dec
July/Jan
Aug/Feb
Sept/Mar
(1)
(2)
(3)
(4)
(5)
(6)
(7)
“(vi) for payment under rule 6 (3) of the Cenvat Credit Rules, 2004
Total credit utilized=(i+ii+iii+iv+v +vi)
”.
(vi) in the Annexure to instruction, the following shall be inserted in the end, namely,-
Service
Sub-clause No.
“Information technology software services for furtherance of business or commerce.
(zzzze)
Management of investment under unit linked insurance business (ULIP) scheme
(zzzzf)
Stock exchange services
(zzzzg)
Services provided by a recognized/registered association (commodity exchanges) for transaction in goods or forward contracts.
(zzzzh)
Processing and clearing house services in relation to processing, clearing and settlement of transactions in securities, goods or forward contracts
(zzzzi)
Supply of tangible goods services
(zzzzj)
”.
Please refer the amednment given below:
SERVICE TAX (THIRD AMENDMENT) RULES, 2008 - AMENDMENTS IN FORM ST-3
NOTIFICATION NO. 31/2008 - ST, DATED 2-9-2008
In exercise of the powers conferred by 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, 2008.
(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) after serial No.3 and the entries relating thereto, the following shall be inserted, namely,-
“ 4. Amount of service tax paid in advance under sub-rule(1A) of rule 6
Month/Quarter**
Apr/ Oct
May/ Nov
June/ Dec
July/Jan
Aug/Feb
Sept/Mar
(1)
(2)
(3)
(4)
(5)
(6)
(7)
(a)
Amount deposited in advance
(b)
Challan Nos.
(c)
Challan dates
”.
** Assessee liable to pay service tax on quarterly basis may furnish details quarter wise i.e. Apr-Jun, Jul-Sep, Oct-Dec, Jan-Mar
(ii) in serial No. 4A, in entry (I),
(a) in item (a), after sub-item (ii)and the entries relating thereto, the following shall be inserted, namely,-
Month/Quarter**
Apr/ Oct
May/ Nov
June/ Dec
July/Jan
Aug/Feb
Sept/Mar
(1)
(2)
(3)
(4)
(5)
(6)
(7)
“(iia)by adjustment of amount earlier paid in advance and adjusted in this period under rule 6 (1A).
”.
(b) in item (b), after sub-item (ii)and the entries relating thereto, the following shall be inserted, namely,-
Month/Quarter**
Apr/ Oct
May/ Nov
June/ Dec
July/Jan
Aug/Feb
Sept/Mar
(1)
(2)
(3)
(4)
(5)
(6)
(7)
“(iia)by adjustment of amount earlier paid in advance and adjusted in this period under rule 6 (1A).
”.
(c) in item (c), after sub-item (ii) and the entries relating thereto, the following shall be inserted, namely,-
Month/Quarter**
Apr/ Oct
May/ Nov
June/ Dec
July/Jan
Aug/Feb
Sept/Mar
(1)
(2)
(3)
(4)
(5)
(6)
(7)
“(iia)by adjustment of amount earlier paid in advance and adjusted in this period under rule 6 (1A).
”.
(iii) in serial No. 5A, after item (c) and the entries relating thereto, the following shall be inserted, namely,-
(1)
(2)
“(d)
If any one of the (a) and (b) is ‘yes’, and (c) is ‘no’, which option is being availed under rule 6 (3) of the Cenvat Credit Rules, 2004
(i) Opted to pay an amount equal to 10% of the value of exempted goods and 8% of the value of exempted service (Y/N); or
(ii) Opted to pay an amount equivalent to CENVAT Credit attributable to inputs and input services used in or in relation to manufacture of exempted goods or provision of exempted service (Y/N).
(iv) after serial No. 5A and the entries relating thereto, the following shall be inserted, namely,-
“5AA Amount payable under rule 6 (3) of the Cenvat Credit Rules, 2004
Month
Apr/ Oct
May/ Nov
June/ Dec
July/Jan
Aug/Feb
Sept/Mar
(1)
(2)
(3)
(4)
(5)
(6)
(7)
(a)
Value of exempted goods cleared
(b)
Value of exempted services provided
(c)
Amount paid under rule 6(3) of Cenvat Credit Rules, 2004, by CENVAT Credit
(d)
Amount paid under rule 6(3) of Cenvat Credit Rules, 2004, by cash
(e)
Total amount paid= (c) +(d)
(f)
Challan Nos, vide which amount mentioned in (d) is paid
(g)
Challan dates
”.
(v) in serial No. 5B, in entry (I), in item (c), for the words, symbols, brackets and figures “ Total credit utilized=(i+ii+iii+iv+v)”, the following shall be substituted, namely,-
Month/Quarter**
Apr/ Oct
May/ Nov
June/ Dec
July/Jan
Aug/Feb
Sept/Mar
(1)
(2)
(3)
(4)
(5)
(6)
(7)
“(vi) for payment under rule 6 (3) of the Cenvat Credit Rules, 2004
Total credit utilized=(i+ii+iii+iv+v +vi)
”.
(vi) in the Annexure to instruction, the following shall be inserted in the end, namely,-
Service
Sub-clause No.
“Information technology software services for furtherance of business or commerce.
(zzzze)
Management of investment under unit linked insurance business (ULIP) scheme
(zzzzf)
Stock exchange services
(zzzzg)
Services provided by a recognized/registered association (commodity exchanges) for transaction in goods or forward contracts.
(zzzzh)
Processing and clearing house services in relation to processing, clearing and settlement of transactions in securities, goods or forward contracts
(zzzzi)
Supply of tangible goods services
(zzzzj)
”.
13 September 2008
Dear Prashant, I am aware of this notification, but i need the amended form after this notification. It is not available even on service tax website. can i get the soft copy of amended form ?
16 September 2008
Plz Tell me your e-mail i will mail you.
16 September 2008
Sir, its tarun2507@gmail.com. Thanks in advance.
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