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)
For the period: (Please tick appropriate box)
[April-September]
[October-March]
1. Name of the assessee
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2. Registration Numbers of premises for which return is being filed
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3. 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 |
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Amount received in advance towards taxable service(s) to be provided |
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Amount Billed- gross |
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Amount billed for exempted services other than export |
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Amount billed for exported services, without payment of tax |
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Amount billed for services on which tax is to be paid |
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Abatement claimed- Value |
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Notification number of Abatement |
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Notification number of exemption |
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Provisional Assessment order no. |
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Service tax payable |
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Education cess payable |
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Service tax paid in cash |
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Challan Number |
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Challan date |
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Service tax paid through cenvat credit |
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Education cess paid in cash |
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Education cess paid through education cess credit |
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(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 |
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Education cess |
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Interest |
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| Not applicable |
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Penalty |
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| Not applicable |
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Miscellaneous |
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| Not applicable |
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Excess amount paid and adjusted subsequently** |
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Total |
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** 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 |
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Credit availed on inputs |
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Credit availed on capital goods |
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Credit availed on input services |
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Credit received from inputs service distributor |
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Total credit availed |
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Credit utilized towards payment of service tax |
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Closing balance |
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(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 |
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Credit of education cess availed on goods |
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Credit of education cess availed on services |
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Credit of education cess utilized for payment of service tax |
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Closing Balance |
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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 |
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Credit of service tax received |
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Credit of service tax distributed |
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Credit of service tax not eligible to be distributed* |
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Closing Balance |
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(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 |
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Credit of education cess received |
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Credit of education cess distributed |
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Credit of education cess not eligible to be distributed* |
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Closing Balance |
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*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
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____________
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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)
I 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)
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