1. Introduction
This excel utility can be used only for the ST3-Return to be filed for the period/s, October 2012 to March 2013 and thereafter. Assessee can file the return for one or more than one service offered from one or more than one premises as well.
The excel utility can be used for creating a new file in XML format for e-filing of your returns. The e-filing Excel Utility is an Excel Workbook that consists of one worksheet.
e-filing consists of two sub-processes: firstly, generation of XML file of the ST3 Return and secondly uploading of generated xml file into ACES application.
2. Before you begin
1. The version of Microsoft Excel in your computer should be Microsoft Office Excel 2003 and above.
2. The computer should have a file compression software to unzip excel utility file.
3. Make sure that you have downloaded the latest ST3-Return Excel Utility from ACES application to your computer.
4. It is necessary to ENABLE the execution of macros in Return-Preparation-Utility in order to enter, validate and generate .XML file for upload. Follow these steps to ENABLE execution of macros depending on the version of [Microsoft Office Excel] being used to open the Return-Preparation-Utility :
i-[Microsoft Office Excel 2003]
Navigate through the following excel menu option to reduce the level of security in executing macros :
Tools –> Macros –> Security –> Low
OR
Tools –> Macros –> Security –> Medium
Save the excel-utility and re-open it.
ii-[Microsoft Office Excel 2007]
Navigate through the following excel menu options to reduce the level of security in executing macros :
Excel Options –> Trust Centre –> Trust Centre Settings –> Macro Settings –> Enable all macros
AND
Excel Options –> Trust Centre –> Trust Centre Settings –> ActiveX Settings –> Enable all controls without restriction and without prompting
Save the excel-utility and re-open it.
iii-[Microsoft Office Excel 2010]
When you open the EXCEL-UTILITY, the yellow Message Bar appears with a shield icon and the Enable Content button.
Click on the Enable Content to enable the macros.
5. Please make sure that your System Date is correct.
6. Though with effect from 1st July 2012, classification of services has been dispensed with, the assessee is required to select the name(s) of taxable service(s). Assessees, registered or amended their registration on or after 01.07.2012 with the service description ‘Other than in the Negative List’ have to amend their Registration online to delete the said description and add the description(s) of relevant Taxable Service(s).
3. Structure of Utility for ST-3 Return
1. e-filing ST3 consists of one worksheet initially, i.e., “Return” name of which is displayed in the tab at the bottom of the worksheet.
2. The sheets for entering services payable data are added dynamically by the excel utility. The sheets are named as “Payable-Service (1)”, “Payable-Service(2)” etc. The Utility will add a new payable sheet when you select ‘Taxable Service Provided’ from the dropdown on sheet “Return”. At the same time, the utility will add new sheets for Paid-Service, Challan-Service, CENVAT, Distributor etc.
4. Steps for filing ST-3 Return – Overview
I. Fill up the Return data: Navigate to each field of every section in the sheet to provide applicable data in correct format. (Formats will get reflected while filling data.)
II. Validating Sheets: Click on the ”Validate this sheet” button to ensure that the sheet has been properly filled in and also data has been furnished in proper format. If there are some errors on the sheet, e-filing utility will prompt you to correct the same.
In such cases, e-filling utility will not allow you to proceed further until you rectify the errors.
There is “Validate Return & Generate XML” button on the last sheet “Distributor” for validating all the entries in your return. If you click on this button, utility will validate all the sheets one by one. In case there is some error identified on some sheet, then it will prompt you about all the errors in your return and will ask to revalidate the sheet.
III. Generate XML: After all the required fields have been filled in properly and validated, clicking on”Validate Return & Generate XML” button will re-check all the sheets and a new file in XML format will be generated.
Both files will be saved in the same folder in your system where e-filing ST3-Return Excel Utility was saved initially.
IV. Upload XML file into ACES application: For uploading the XML file generated by the e-filing ST3-Return Excel utility, log into ACES application and access RET > e Filing > Upload File to upload generated xml file of Return. On Upload screen, provide the required information and browse to select the XML file from the saved location and submit the same.
5. Steps for filing ST-3 Return – Detailed Instructions
I. Fill up the return data
1. All Green Cells are areas where data can be entered.
2. You are not allowed to enter any data in the Grey Cells.
3. You can use this ST3 Excel Utility for the ST3 return to be filed for the period/s, October 2012 to March 2013 and thereafter.
4. All the fields marked with asterisk (*) are mandatory. You have to compulsorily provide data for these fields.
5. If any mandatory field is left empty, then the ST3-Return Excel utility will not allow you to proceed further for generating XML file.
6. Data provided must be in correct format, otherwise ST3-Return Excel utility will not allow you to proceed further for generating XML file.
7. Moving through the cells: After you have entered data in the desired cell, you can click on the ‘tab’ button on the keyboard to reach the next green cell of the section for data entry.
8. Moving through the sheets: After you have filled in the data in a sheet, you can move to the next sheet by clicking the “Next” button. On clicking “Next”, you will be taken to the next sheet but the utility does not validate the sheet until “Validate” button is clicked. Once “Validate” button is clicked, in case of any error in that sheet, utility will prompt you with an error message and will not allow you to proceed further unless the error is rectified.
9. Adding Service: Sections such as “Taxable Service(s) for which Tax is being paid” allow you to add/enter as much data as you require in a tabular form. You can click on “Add Service” to add more rows.
To add more than one row, you must fill data in the mandatory fields in the previous row.
10. Deleting Service: Rows that have been added in the section, “Taxable Service(s) for which Tax is being paid” can be removed by Clicking the button “Delete Service”.
If you have deleted a row then respective Payable sheet will also get deleted.
e.g., if you have deleted second row, then Payable (2) sheet will also be deleted.
Note that while filling tabular data, you must fill the mandatory fields in the added rows also, otherwise utility will not allow you to proceed further for generating XML file.
11. Filling data for “Return” sheet:
(i) Return Period: As this ST3 Excel Utility is meant for the ST3 return to be filed from the period, October 2012 to March 2013 onwards, the fields, ‘Financial Year’ to be entered as 2012-2013 and ‘Return for the Period’ to be selected as ‘October-March’ for financial year 2012-2013 only.
(ii) Registration details: Enter Registration number. Name need not be entered as the same will be fetched from the database upon uploading the file.
(iii) Option for LTU: If you are an assessee falling under any of the Large Taxpayer Units (LTU’s), then change the option to “Yes” in serial no. A 6.1. The field, ‘name of the LTU opted for’ is disabled for any entry of input as the same will be fetched from system upon uploading.
(iv) Select the constitution of assessee carefully as mentioned in registration.
(v) Taxable Service(s) for which Tax is being paid: Select the name or names of the taxable service/s from the dropdown provided.
There is provision for adding new row for selecting more than one taxable service. For adding new row, fill all the details in previous row and click on ‘Add Service’ button. The utility will add new ‘Payable’ sheet for every Taxable Service entered on Return sheet.
12. Filling data for “Payable-Service” sheet: Enter the details like ‘value of taxable service’ for Service Provider (amount received) or Service Receiver (amount paid) or both (whichever applicable), education cess payable, secondary and higher education cess payable, exemption/abatement notification details (if applicable), Service Tax rate wise break-up of taxable value. You have to fill ‘Payable-Service’ sheet for each Service you have mentioned in ‘Return’ sheet.
(i) If you want to avail exemption, then you must select ‘Yes’ in A11.1 and Exemption Notification No. and Sl.No. in A11.2.
(ii) If you want to avail abatement,, then you must select ‘Yes’ in A12.1 and Abatement Notification No. and Sl.No. in A12.2.
(iii) Tax Rate: The applicable Advalorem and Specific tax rate should be entered in B1.15/B1.16 and/or B2.15/B2.16. The system will automatically calculate the Service Tax Payable amount in B1.17 and/or B2.17.
(iv) Education Cess: The education cess is calculated at 2% of the Net Service Tax payable (B1.19/B2.19).
(v) Secondary and Higher Education Cess: The Secondary and Higher Education cess is calculated at 1% of the Net Service Tax payable (B1.19/B2.19).
If any of the entered Tax Rates – Advalorem, Specific, Education Cess or Secondary and Higher Education Cess – is incorrect for the given service/period, the return is liable to be rejected by the system.
Note: Throughout the Utility, if Assessee is unable to delete first row like Notification number then assessee can use the DEL(Delete) Button from the computer keyboard after clicking on the cell.
13. Filling data for “Advance-Payment” sheet: Enter the details of service tax & cess paid, if any, in advance along with details of relevant challan numbers.
14. Filling data for “Paid-Service” sheet: Enter the details of service tax paid, education cess paid, secondary and higher education cess paid, other amount paid (Arrears of revenue paid, interest paid, penalty paid etc.) in the period against the different heads i.e., by way of cash, by CENVAT credit, by adjustment of excess amount paid earlier etc. System will compare the tax paid figures with tax payable figures and give alert message in case of mis-match.
15. Filling data for “Challan-Service” sheet: You can enter the details of challan/s vide which the service tax, education cess, secondary and higher education cess and other amounts were paid and Source Document (if any). You must mention the challan number if the payments are made in cash. The details of challans entered in Advance-Payment section should be entered in the Challan Section (H1) also.
16. Filling data for “CENVAT” sheet: All the fields are self-explanatory. This is the sheet to enter the details of CENVAT credit taken and utilized for service tax and central excise duty, education cess & secondary and higher education cess.
You must provide the CENVAT details if tax payments are made through CENVAT Credit.
17. “Distributor” sheet: You can enter the Credit details for Input Service Distributor (if applicable) and fill in Self-Assessment Memorandum with name, date and place.
After filling all the sheets, click on the button “Validate Return & Generate XML” to generate XML file for the Return.
II. Validating Sheets
The Excel utility will validate all the basic mathematical and logical validations. All the database level validations will be done only after uploading the relevant XML file. After the required fields in a sheet are filled up, you must click the “Validate this sheet” button to confirm that the sheet has no obvious mistakes or data entry validation errors that can be checked by the utility.
If mandatory fields such as Registration Number etc. are not filled up, then on clicking the“Validate this sheet” button, an alert message to fill up those fields will be prompted.
There is a provision to validate all the entries in your return at once. It is “Validate Return & Generate XML” button on last sheet. If you click on this button, the Utility will validate all the sheets one by one. In case there is some error identified in some sheet, the utility will prompt you about the same and lead you to the sheet having that error.
The errors are generally categorized in two ways: Show stoppers and Warnings.
(I.) Show Stoppers: These are major errors and you cannot proceed without correcting them e.g., Mandatory fields such as Service Tax registration number etc. left blank. In such cases, the Utility will not allow you to generate XML file unless you rectify those errors.
(II.) Warnings: These are minor errors about which the utility will prompt you with a warning message. Upon acknowledging the alert message, you can proceed even without correcting these errors. On clicking the “Validate Return & Generate XML” button, the utility will perform various validations and prompt you about all the errors in your return.
Utility will list the errors as below and ask you before generating XML file: “Do you want to Submit Return and generate the XML with following errors” If you select ‘YES’, then XML file will be generated with the filled-in data. In case you want to rectify these errors, select answer as “No”. The error warnings may appear as below (example) :
1. The amount of Service Tax Payable in B2.17 for month one for the service (Air Travel Agent service) is (Rs.12000).
2. Service Tax payable (Rs. 12000) does not match with the Tax Paid (Rs. 10000) for Month one.
III. Generate XML
Once all relevant fields of the sheet have been filled up, clicking on “Validate Return & Generate XML” button will again validate data entered in all the sheets and XML file will be generated if data is found OK.
After generating the XML file, the Utility will prompt you about the name and location of the file so saved.
The name format of the XML file generated will be: RegistrationNumber_Date_Time.xml e.g., TEMPA0054XSD001_31-Jul-1344016PM.xml
IV. Uploading XML file into ACES application
1. Log into ACES application and access ‘RET > e Filing > Upload File’ to upload generated xml file of ST3 Return.
2. On Upload screen, fill in all the required fields like Financial Year, Return for the period and Return Type.
3. Click on ‘Browse’ to select the XML file, Save and then submit for uploading.
4. After uploading, the application will validate the data. If data are found to be intact, the XML will be successfully uploaded. In case the file is found to be corrupt, Application will reject the XML file at the time of uploading itself.
5. After validating the data, application will process the xml file and upload the XML file data into ACES database. (This may take some time.)
6. You can view the status of your e-filed return by accessing the menu ‘RET > e Filing > View XML Status’. There are three statuses:
a. UPLOADED: This denotes that the return was uploaded and under processing. Please view again after sometime.
b. FILED: This denotes that uploaded return is accepted by the ACES Application. You can view your return from following menu “RET–>View Original ST3 Return or View ST3 Return”.
c. REJECTED: This denotes that the return could not be processed due to errors. The return needs to be corrected and to be uploaded again. If your Return is rejected, then there will be hyperlink appearing on the Return number on clicking which, you can see the errors.
7. As per the existing provisions, the ST3 return filed can be modified only once by filing a revised return within 90 days from the date of filing the original Return.
6. General Instructions
(i) If there is a change in the address or any other information as provided by the assessee in Form ST-1 or as contained in Form ST-2 (Certificate of Registration issued by the Department), the assessee should file amendment to ST1 application online in ACES for getting the Amended ST2 issued by the departmental officer. If the assessee has provided / received any additional service for which he is not registered, he has to first file the amendment to ST1 application and after the approval of the same by the departmental officer, he should file the return.
(ii) Reasons for rejection of returns when uploaded, using the Offline Utility:a) Incorrect selection of return type whether it is Original or Revised return.
b) Incorrect Registration Number
c) If a non-LTU assessee selected as LTU in A6.1 and vice versa
d) Wrong selection of Constitution.
e) Incorrect category of Registrant.
f) Incorrect Rates of Tax / EDU Cess / SHE Cess.
g) Higher amount entered in Challan Details Section as against the actual amount deposited.
h) Technical Error – Tampering of XML file generated before uploading, use of special characters in the return, error at the time of generation of XML file etc.
7. Detailed Instructions to fill up Form ST-3 (Sl. No. wise)
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| Serial No. |
Instructions
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| A1 | If you are filing original return, select ‘YES’ for it (and ‘NO’ for revised return).This set of entries are given as default. When you are filing ‘revised return’, click ‘YES’ for ‘revised return’ and ‘NO’ for ‘original return’. In case of mismatch in the selection of the return type in the excel utility when compared to the selection in the upload screen, the return would get rejected after uploading, during the XML processing. | |
| A2 | STC No. is the 15 digit PAN-based Service Tax Code number issued to assessee vide FORM ST-2 (Certificate of Registration issued by the Department).When the return is uploaded, the RC no. entered by the assessee in the excel utility is checked with the registration data and in case of mismatch, the return will be rejected. | |
| A3 | | |
| Name field has been disabled for any entry. No need to fill this field as it will be auto-fetched directly from database once the return is uploaded. | |
| A4 / A5 | These fields meant for entering relevant financial year (2012-2013 onwards) & period for which return is being filed. | |
| A6.2 | When A6.1 is selected as Yes, then this field has been disabled. No need to fill this field as it will be auto-fetched directly from database once the return is uploaded. | |
| A7 | Premises Code: This field has been disabled. No need to fill this field as it will be auto- fetched directly from database once the return is uploaded. | |
| A8 | Appropriate Constitution of business should be selected from the dropdown. In case of incorrect selection of Constitution, the return will be liable for rejection. Those assessees who have this field as ‘Others’ or a ‘-‘ in their registration, should immediately file amendment to correct the constitution in their registration data. | |
| A9 | Though with effect from 1st July 2012, classification of services has been dispensed with, the assessee is required to select the name(s) of taxable service(s).Assessees, registered or amended their registration on or after 01.07.2012 with the service description ‘Other than in the Negative List’ have to amend their Registration online to delete the said description and add the relevant description(s) of Taxable Service(s). | |
| Taxable services need not be selected in cases where the assessee is an exclusive ISD. | |
| A9 & A10 | Though with effect from 1st July 2012, classification of services has been dispensed with, the assessee is required to mention the names of taxable service(s). The details in the return have to be furnished service wise. | |
| A10.3 / A10.4 | If the Assessee is paying tax under Partial Reverse Charge,
to enter that amount under B1.6 / B2.7:
1.Select A10.3 / A10.5 as ‘YES’
2. Select the % of Partial Reverse Charge from the dropdown list available at A10.4 / A10.6
3. Select ‘YES’ from A11.1
4. Select the Notification No. & Sl.No. applicable to the service from A11.2 | |
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| A11.1/11.2 | If assessee has availed benefit of any exemption notification, the notification number and relevant Serial number (in the notification), if any, against which such exemption has been availed, have to be entered in A11.1.
and A11.2 respectively. Those notifications which are relevant to the selected service, are displayed in the dropdown. If an expired notification is selected or any Sl no. of the notification selected is not pertaining to the selected service, then the return will be marked for R&C. | |
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| A12.1/12.2 | If assessee has availed abatement from the value of services, he has to furnish the notification number and relevant Serial number (in the notification), if any, against which such abatement has been availed in A12.1.
and A12.2 respectively Those notifications which are relevant to the selected service, are displayed in the dropdown. If an outdated notification or any Sl no. of the notification is not pertaining to the selected service, then the return will be marked for R&C. | |
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| B | (i) An assessee liable to pay service tax on quarterly basis may furnish details quarter-wise i.e. Apr-Jun, Jul-Sep, Oct-Dec & Jan-Mar; Once the taxable services are selected in A9, the Payable sheets will be populated based on the same. | |
| (ii) The recipient of service liable to pay Service Tax should indicate the amount paid by him to the service provider. | |
| B1.1/ B2.1 | Gross amount for which bills/invoices/challans are issued against taxable service provided or agreed to be provided or received/agreed to be received (in case of service receiver), which are taxable on accrual basis, as per the Point of Taxation Rules is to be mentioned in this column
(A) it includes,-
(a) amount charged towards exported service,
(b) amount charged towards exempted service (other than
export of service),
(c) amount charged as a pure agent, and
(d) amount includible in terms of Rules 5(1) & 6(1) of the
Service Tax (Determination of Value) Rules, 2006
(B) it excludes
(a) amount received in advance i.e., before provision of services for which bills or invoices or challans or any other documents may not have been issued, because it has to be shown in column B1.2;(b) amount taxable on receipt basis, which is applicable to individuals and partnership firms whose aggregate value of taxable services during previous financial year was less than or equal to rupees fifty lakh and he opts to pay tax at the time when payment is received by him in respect of taxable value of rupees fifty lakh* in the financial year to which return relates as per third proviso to
Rule 6(1) of Service Tax Rules, 1994, for which bills or invoices or challans or any other documents may not have been issued, because it has to be shown in column B1.3;
*Please refer to the relevant Rule / section for ascertaining the concurrent limit.
(c) Amount taxable for the services provided for which bills or invoices or challans or any other documents may not have been issued, (this amount has to be entered in Row No. B1.4.)
(d) Service Tax;
(e) Education Cess; and
(f) Secondary and Higher Education Cess
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| B1.2/ B2.2 | Amount received (or paid in case of service receiver) in advance is the total amount received (or paid in case of service receiver) for the particular taxable service before provision of service (including any amount received for continuous service), and
(A) it includes,-
(a) amount received towards exported service,
(b) amount received towards exempted service (other than export of service),
(c) amount received as Pure Agent, and
(d) amount received which is liable to be included in the value in terms of Rules 5(1) & 6(1) of the Service Tax (Determination of Value) Rules, 2006(B) it excludes
(a) Service Tax,
(b) Education Cess, and
(c) Secondary and Higher Education Cess | |
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| B1.3/ B2.3 | This is applicable to individuals and partnership firms whose aggregate value of taxable services during previous financial year is less than or equal to rupees fifty lakh and he opts to pay tax at the time when payment is received by him in respect of taxable value of rupees fifty lakh* in the financial year to which return relates.
*Please refer to the relevant Rule / section for ascertaining the concurrent limit. | |
| B1.5/ B2.4 | (i) The value of consideration charged (or paid in case of service receiver), other than money, is to be estimated in equivalent money value of such consideration in terms of the Service Tax (Determination of Value) Rules, 2006. | |
| (ii) ‘Consideration’ includes any amount that is payable for the taxable services provided or to be provided, as defined in Explanation to Section 67 of the Act. | |
| B1.6/ B2.7 | In case of some services, as notified under Notification No. 30/2012-ST, dated 20th June, 2012 (as amended), the liability to pay Service Tax has been placed on the recipient of service in terms of sub-section (2) of section 68 of the Finance Act, 1994 read with Rule 2(1)(d)(i) of the Service Tax Rules, 1994. In respect of such services, the amount on which Service Tax is payable has to be shown as calculated in terms of Rule 7 of Point of Taxation Rules, 2011.(Partial reverse charge). To enter the amount on which Service Tax is payable under partial reverse charge under B1.6 / B2.7: | |
1.Select A10.3 / A10.4 as ‘Yes’.
2. Select the % of Partial Reverse Charge from A10.5 / A10.6 from the dropdown list available.
3. Select ‘Yes’ in A11.1 or A12.1.
4. Select the Notfn. No. and Sl.No. applicable to the service. | |
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| B1.8 | With effect from 01.07.2012, export of services are not to be taxed under Service Tax, as per Place of Provision of Services Rules, 2012. If the assessee has included the amount of export of service in column B1.1, he has to fill up said amount in column B1.8 also for claiming deduction of said amount from the gross amount. However, there may be cases where ST-3 return for the period prior to 01.07.2012 is to be filed by service providers or recipient of service, as the case may be. They are also required to fill up this column for furnishing the amount charged against the export of services made before 01.07.2012. | |
| B1.9/ B2.9 | ‘Exempted Service’ refers to the taxable service which is exempt, for the time being, from payment of Service Tax under a notification, other than by way of abatement. | |
| B1.10/ B2.10 | ‘Pure Agent’ has been defined in Explanation 1 to Rule 5 of the Service Tax (Determination of Value) Rules, 2006. | |
| B1.11/ B2.11 | ‘Abatement’ refers to the part of value of taxable service which is not includible in the taxable value for payment of Service Tax through notification, such as Notification No. 26/2012-ST, dated 20.06.2012 issued under Section 66B of the Finance Act, 1994 or any other notification applicable. | |
| B1.12/ B2.12 | Any deduction, which is not mentioned in any other clause, from gross value of taxable service has to be provided (For example, deduction of property tax paid in respect of the taxable service of renting of an immovable property in terms of Rule 6(4C) of Service Tax Rules, 1994 read with Notification No. 29/2012-ST, dated 20th June, 2012). A text field has been provided for furnishing the details of such deductions claimed, which is mandatory. | |
| B1.15/ B1.16 and | As per Rule 6 of the Service Tax Rules, 1994, the service Providers/Recipients in respect of services of ‘Booking of tickets for Air Travel provided; ‘Insurer carrying on life insurance business’; ‘Purchase or sale of foreign currency including money changing’; and ‘Distributors and selling agents or persons assisting in organizing lottery’ have been given option to pay Service Tax at either specific rate or a combination of specific and ad valorem rate. Such assessees have to mention the details of such taxable value in these columns by selecting the appropriate tax rate(s) as applicable to them. | |
| B2.15/ B2.16 | Sum of Service Tax rate-wise break up of Value (B1.15 / B1.16) should be equal to Net Taxable Value (B2.14 / B2.16). | |
| Example: In a case where the Net Taxable Value has been arrived at as Rs.5,00,000/- in B1.15 / B2.15 and the various rates entered are:
1. 12% +2% + 1% for Rs.2,00,000
2. 10% + 2% + 1% for Rs.1,00,000
3. 0.12% + 2% + 1% for Rs. 50,000
The balance value of Rs. 1,50,000 (5,00,000- 3,50,000) is chargeable to specific rate of tax and it should be entered in B1.15 / B2.15 as
4. 0% + 2% + 1% for Rs. 1,50,000.
In case of incorrect entry of Tax / Cess rates, whether ADV or Specific, the return will be liable for rejection. | |
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| B1.16 / B2.16 | When the service is liable to only Specific Rate of Tax, the applicable Specific Rate of Tax, and the Rates of Cess will have to be entered in B1.16 / B2.16 and instead of Value, the No. of Taxable Units will have to be entered as the liability is not on value. For more explanation, the Illustration given in a separate excel sheet, may please be referred.
In a scenario where there is combination of Specific Rate and ADV. Rate, the value for which ADV. Rate is applicable will be entered in B1.15 / B2.15 and Specific rate in B1.16 / B2.16 as given in the Illustration. | |
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PLEASE NOTE: Where tax is chargeable on ADV and Specific rate:
1. For the ‘ADV. rate only’ portion and combined rate portion, value should be entered in B1.15 / B2.15 with the appropriate ADV. rate.
2. For the ‘Specific rate’ only portion, value should be entered in B1.15 / B2.15 with the ADV. rate as 0%.
3. The Specific rate and the Taxable units for each Specific rate should be entered in B1.16 / B2.16.
In case of incorrect entry of Tax / Cess rates, whether ADV or Specific, the return will be liable for rejection. | |
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| B1.18/ B2.18 | Deduction of R & D cess from tax payable can be shown here separately for the relevant services applicable. This deduction is made from the Gross Tax Payable at B1.17 / B2.17. is payable EDU Cess and SHE Cess are calculated by the system from the Net Tax Payable at B1.19 / B2.19 after deducting the R&D Cess amount. | |
| B2.5/ B2.6 | Amount charged for services received from Non-Taxable
Territory is to be entered in this column. This includes value on import of services.
B2.5 – Amount charged for services received from Non-Taxable territory – Imports
B2.6 – Amount charged for services received from Non-Taxable territory – Other than Imports | |
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| D3/ E3/ F3 | If any amount has been paid in advance as Service Tax in terms of Rule 6(1A) of Service Tax Rules, 1994 and the assessee has adjusted that amount against his Service Tax liability, such adjustment has to be shown here. | |
| D4/ E4/ F4 | Rule 6(3) of Service Tax Rules, 1994 allows adjustment of Service Tax amount which was paid earlier in respect of taxable service not provided wholly or by the service provider or where the amount of invoice is re-negotiated. Such adjustment is to be shown here. | |
| Example: A service provider receives an advance of Rs 1000/- on which he pays a Service Tax of Rs.120/-. However, later on he does not provide this service and refunds the amount to the person from whom the advance was received. He can, in this case, adjust the amount of Rs.120/- for any of his future liability of Service Tax. | |
| D5/ E5/ F5 | Rule 6(4A) of Service Tax Rules, 1994 allows adjustment of Service Tax amount paid in preceding months or quarter, which is in excess of the Service Tax liability for such month or quarter. Such adjustment is to be shown here. | |
| Example: A service provider having centralized registration pays an amount of Rs 1000/- as Service Tax for services provided by him from his five branches. However, on receipt of information from these branches, the Service Tax liability is computed as Rs 900/-. In this case he has paid an excess amount of Rs.100/- as Service Tax. He can adjust this excess amount of Rs.100/- against Service Tax liability for succeeding month/quarter. | |
| D6/ E6/ F6 | Rule 6(4C) of Service Tax Rules, 1994 allows adjustment of Service Tax amount paid in preceding months or quarter, which is in excess of the amount required to be paid towards Service Tax liability for such month or quarter on account of non-availment of deduction of property tax paid in terms of Notification No. 29/2012-ST, dated 20th June, 2012 from the gross amount of rent charged for the immovable property. Such adjustment is to be shown here. | |
| D7/ E7/ F7 | This is meant for those specified Government Departments who are liable for service tax for the services provided by them but the payment of the same is effected by way of ‘adjustment of entries’ and not by Cash. | |
| G1 to G6 | Arrears of revenue paid now includes,-
(a) amount that was payable earlier but not paid;
(b) amount pending recovery on finalization of adjudication or appellant stage, as the case may be;
(c) amount pending in appeals without having any stay for recovery; or
(d) amount arising on finalization of provisional assessment etc. | |
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| G7 | Any amount collected in excess of the Service Tax assessed or determined and paid on any taxable service from the recipient of taxable service in any manner, has to be paid to the credit of the Central Government as per the provisions of Section 73A of the Finance Act, 1994. Assessee may furnish any such amount here. | |
| G10 | Amount of Late Fee paid for any delayed filing of return has to be entered here as prescribed under Rule 7C of Service Tax Rules, 1994. | |
| G11 | Any other amount paid may be specified. (It may include amount paid in terms of any Adjudication Order, any Appellate Order, etc.) | |
| H1 | Any cash payment made by way of Challan should be entered here, even if entry has been made in any other section / row. The amount entered here is validated with the cash payment entered in the PAID section in D / E / F / G sections of the return. If any amount is entered as paid by cash, such amount should have a contra entry in Challan Details section in H1. The Challan No. should be correctly entered in this section. In case of incorrect CIN, the return will be marked for Review on validation.
If the amount entered in the return for a given challan is higher than the amount actually deposited against the said challan, the return will be rejected after uploading, on validation. | |
| H2 | Against Source Documents, following details may be furnished,-
(i) For adjustment under Rule 6(3) of Service Tax Rules, 1994, furnish details of earlier return, from where excess amount is derived.
(ii) For adjustment under Rule 6(4A), furnish details of acknowledgement No. of intimation to Superintendent as required to be furnished in the rules;
(iii) For Arrears, Interest and Penalty, the Source Document/period is as follows,-
(a) in case these are paid suomoto by the assessee, the period for which such amount is paid may be furnished
(b) if paid consequent to a Show Cause Notice (SCN) or Order, the Source Document (in ACES) is relevant SCN No./Demand Notice No., Order-in-Original No. or Order-in-Appeal No., or any other order , etc.;
(iv) For adjustment of excess amount of Service Tax paid on the service of ‘Renting of Immovable Property’ in case the taxpayer has not availed the deduction of property tax paid in terms of Rule 6(4C) of the Service Tax Rules, 1994 read with Notification No. 29/2012-ST, dated 20th June, 2012 and he opts to avail such deduction against his Service Tax liability within 1 year from the date of payment of such property tax, the source document is original receipt issued by the concerned department of State Government showing the payment of such property tax.
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| I | Unlike the earlier return, in this return, in CENVAT section, EDU Cess and SHE Cess have been provided with separate blocks and entries have to be made accordingly. The Cess is not having combined entries anymore. When any amount is shown as paid by CENVAT in Paid Section, a corresponding entry should be available in CENVAT. This validation is available at the stage of filling up the return and unless this is corrected, the user will not be able to proceed to file the return. | |
| I 3.1.2 | (i) The terms “input”, “capital goods”, “input services” and “ input service distributor” may be understood as defined in the CENVAT Credit Rules, 2004;
(ii) Against Sl. No. I 3.1.2.1, I 3.1.2.2 & I 3.1.2.3, the details of CENVAT credit availed on input/ capital goods/ input services received directly by the assessee, are to be shown. In other words, these figures would not include the Service Tax credit received from Input Service Distributor (i.e., office of the manufacturer or output Service Provider, which receives invoices towards purchases of input services and issues invoices//bills /challans for distribution of such credit, in terms of Rule 7 of CENVAT Credit Rules, 2004).
(iii) Against Sl. No. I 3.1.2.4, furnish the details of Service Tax credit as received from ‘Input Service Distributor’.
(iv) Against Sl. No. I 3.1.2.5, details have to be filled only by Large Taxpayer Unit who has opted to operate as LTU.
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| I 3.1.3.4 | This has to be filled only by the assessees who are engaged in both, providing taxable service as well as manufacturing and clearance of excisable goods. This entry would also include excise duty paid on capital goods and inputs removed as waste and scrap, in terms of Rule 3(5A) of CCR, 2004. | |
| I 3.1.3.7 | If the assessee has utilised CENVAT credit for making any payment, adjustment or reversal such as in the case of write off of value of inputs or capital goods as per Rule 3(5B) of CCR, 2004; reversal of CENVAT credit on the inputs used in the manufacture of goods which have been ordered to be remitted as per Rule 3(5C) of CCR, 2004; the payment of arrears of revenue etc., such details may be mentioned here. | |
| I 3.3 | Details of CENVAT credit taken and utilised in respect of Secondary and Higher Education Cess has to be shown separately in these columns. | |
| I3.1.2.6/I3.2.2.6 /I3.3.2.6 | The Assessee can enter Credit taken other than for the reasons listed along with the reasons in the Text box. | |
| J | This information has to be furnished by an Input Service Distributor only.
Education Cess and SHE Cess have been provided with separate blocks and entries have to be made accordingly. The Cess is not having combined entries anymore.
1. An assessee can fill up the ISD section in the ST3 return only if he / she is registered as ISD
2. In case of assessees who are registered as ISD alone, they can file return as Provider / Receiver only after amending the registration.
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| J1.4/ J2.4/ J3.4 | This information has to be furnished by an input service distributor who has availed CENVAT credit of the Service Tax paid on the services used in a unit which is exclusively engaged in manufacturing of exempted excisable goods or providing exempted services, as such credit is not liable to be distributed in terms of Rule 7(b) of the CENVAT Credit Rules, 2004. | |
