NTF. NO. 33/2005-CE(N.T.), DT. 20/10/2005
CBEC specifies the form for the purpose of furnishing return In exercise of the powers conferred by sub-rules (9) and (10) of rule 9 of the
CENVAT Credit Rules, 2004, the Central Board of Excise and Customs hereby specifies the form for the purpose of furnishing return under the said sub-rules, namely:-
“Form ST-3
(Return under Section 70 of the Finance Act, 1994)FINANCIAL YEAR____________
For the period: (Please tick appropriate box)
[April-September]
[October-March]
1. Name of the assessee
ccccccccccccccc2. Registration Numbers of premises for which return is being filed
ccccccccccccccc3. Category of taxable services for which return is being filed:
(Mention all the taxable services provided/received)
(1)________________________________
(2)________________________________
(3)________________________________
4. Payment of Service Tax
Category of Service: __________________________________________________
(A) Payment details
| Apr/Oct | May/Nov | June/Dec | July/Jan | Aug/Feb | Sept/Mar | Total of column (2) to (7) |
(1) | (2) | (3) | (4) | (5) | (6) | (7) | (8) |
Amount received towards taxable service(s) provided | | | | | | | |
Amount received in advance towards taxable service(s) to be provided | | | | | | | |
Amount Billed- gross | | | | | | | |
Amount billed for exempted services other than export | | | | | | | |
Amount billed for exported services, without payment of tax | | | | | | | |
Amount billed for services on which tax is to be paid | | | | | | | |
Abatement claimed- Value | | | | | | | |
Notification number of Abatement | | | | | | | |
Notification number of exemption | | | | | | | |
Provisional Assessment order no. | | | | | | | |
Service tax payable | | | | | | | |
Education cess payable | | | | | | | |
Service tax paid in cash | | | | | | | |
Challan Number | | | | | | | |
Challan date | | | | | | | |
Service tax paid through cenvat credit | | | | | | | |
Education cess paid in cash | | | | | | | |
Education cess paid through education cess credit | | | | | | | |
(To be repeated for every category of service provided /received, and for every registered premises separately)
(B) Details of other payments
| Amount-Cash | Challan Number | Date | Amount-Credit | Source Document No |
(1) | (2) | (3) | (4) | (5) | (6) |
Arrear of service tax | | | | | |
Education cess | | | | | |
Interest | | | | Not applicable | |
Penalty | | | | Not applicable | |
Miscellaneous | | | | Not applicable | |
Excess amount paid and adjusted subsequently** | | | | | |
Total | | | | | |
** Under rule 6(4A) of Service Tax Rules, 1994
(To be repeated for every category of service provided /received, and for every registered premises separately)
5. Credit details for Service Tax provider/recipient
(A) Cenvat credit details
Details of Credit | Apt/Oct | May/Nov | June/Dec | July/Jan | Aug/Feb | Sept/Mar |
(1) | (2) | (3) | (4) | (5) | (6) | (7) |
Opening Balance | | | | | | |
Credit availed on inputs | | | | | | |
Credit availed on capital goods | | | | | | |
Credit availed on input services | | | | | | |
Credit received from inputs service distributor | | | | | | |
Total credit availed | | | | | | |
Credit utilized towards payment of service tax | | | | | | |
Closing balance | | | | | | |
(B) Education cess credit details
Details of Credit | Apt/Oct | May/Nov | June/Dec | July/Jan | Aug/Feb | Sept/Mar |
(1) | (2) | (3) | (4) | (5) | (6) | (7) |
Opening Balance | | | | | | |
Credit of education cess availed on goods | | | | | | |
Credit of education cess availed on services | | | | | | |
Credit of education cess utilized for payment of service tax | | | | | | |
Closing Balance | | | | | | |
6. Credit details for Input service distributor
(A) Details of Cenvat credit received and distributed
Details of Credit | Apt/Oct | May/Nov | June/Dec | July/Jan | Aug/Feb | Sept/Mar |
(1) | (2) | (3) | (4) | (5) | (6) | (7) |
Opening Balance | | | | | | |
Credit of service tax received | | | | | | |
Credit of service tax distributed | | | | | | |
Credit of service tax not eligible to be distributed* | | | | | | |
Closing Balance | | | | | | |
(B) Details of Education cess received and distributed
Details of Credit | Apt/Oct | May/Nov | June/Dec | July/Jan | Aug/Feb | Sept/Mar |
(1) | (2) | (3) | (4) | (5) | (6) | (7) |
Opening Balance | | | | | | |
Credit of education cess received | | | | | | |
Credit of education cess distributed | | | | | | |
Credit of education cess not eligible to be distributed* | | | | | | |
Closing Balance | | | | | | |
*as per rule 7(b) of CENVAT Credit Rules, 2004
(C) The taxable services on which input service credit has been distributed during the half year period
____________
____________
____________
____________
7. Details of amount payable but not paid as on the last day of the period for which the
Return is filed _______________________________________________
8. Self Assessment memorandum
(a) I/We declare that the above particulars are in accordance with the records and books maintained by me/us and are correctly stated.
(b) I/We have assessed and paid the service tax and/or availed and distributed CENVAT credit correctly as per the provisions of the Finance Act, 1994 and the rules made thereunder.
(c) I/We have paid duty within the specified time limit and in case of delay, I/We have deposited the interest leviable there on.
Place: | (Name and Signature of Assessee or
|
Date: | Authorized Signatory) |
ACKNOWLEGEMENTI hereby acknowledge the receipt of your ST-3 return for the period___________
(Signature of the Officer of Central Excise & Service Tax)
(With Name & Official Seal)”
2 This notification shall come into force on the date of its publication in the Official Gazette.
(R. Sriram)
Deputy Secretary to the Government of India
(F.No. 137/44/2004-CX.4)Presented by eximkey.com