Amendments in Form ST-3 (After Swachh Bharat Cess)

In order to make service tax return compatible to entertain Swachh Bharat Cess as levied under section 119(2) of Finance Act, 2015 which was made applicable w.e.f 15th November 2015. Now, Central Goverment vide Notification 20/2016-ST dated 8-March-2016, have made certain necessary amendments in Form ST-3 (Service Tax Return) wherein following changes have been undertaken:

(i)            In Part B:

(a)  in the Table "B1 FOR SERVICE PROVIDER", after serial number B1.21 and the entries relating thereto, the following serial numbers and entries shall be inserted, namely:—

"B1.22	Swachh Bharat Cess payable based on entries in serial number B1.15
B1.23	Swachh Bharat Cess payable based on entries in serial number B1.16
B1.24	Total Swachh Bharat Cess payable B1.24 = B1.22+B1.23"

(b)  in the Table "B2 FOR SERVICE RECEIVER", after serial number B2.21 and the entries relating thereto, the following serial numbers and entries shall be inserted, namely:—

	"B2.22	Swachh Bharat Cess payable based on entries in serial number B2.15
	B2.23	Swachh Bharat Cess payable based on entries in serial number B2.16
	B2.24	Total Swachh Bharat Cess payable B2.24 = B2.22 +B2.23"

(ii)     in Part C, in the Table, after serial number C1 and the entries relating thereto, the following serial number and entries shall be inserted, namely:—

"C 1.1

Swachh Bharat Cess deposited in advance

(iii)       after Part D, after the Table "SERVICE TAX PAID IN CASH AND THROUGH CENVAT CREDIT", the following shall be inserted, namely:—

"PART DA- SWACHH BHARAT CESS (SBC) PAID IN CASH AND THROUGH ADJUSTMENTS

	DA1	Swachh Bharat Cess paid in cash
	DA2	By adjustment of amount paid as SBC in advance under rule 6(1 A) of the Service Tax Rules, 1994
	DA3	By adjustment of excess amount paid earlier as SBC and adjusted, by taking credit of such excess SBC paid, in this period under rule 6(3) of the Service Tax Rules, 1994
	DA4	By adjustment of excess amount paid earlier as SBC and adjusted in this period under rule 6(4A) of the Service Tax Rules, 1994
	DA5	By book adjustment in the case of specified Government Departments
	DA6	Total Swachh Bharat Cess paid DA6=DA1 +DA2+DA3+D A4+D A5

(iv)      in Part G, in the Table "ARREARS, INTEREST, PENALTY, ANY OTHER AMOUNT ETC PAID", after serial number G12 and the entries relating thereto, the following serial numbers and entries shall be inserted, namely:—

	"G13	Arrears of Swachh Bharat Cess paid in cash
	G14	Interest on SBC paid in cash
	G15	Penalty on SBC paid in cash
	G16	Total payment of arrears, interest, penalty on Swachh Bharat Cess G16=G13+G14+G15"

(v)          in PART H,-

(a)	for Table heading "H1 DETAILS OF CHALLAN (vide which service tax, education cess, secondary and higher education cess and other amounts have been paid in cash)", the following shall be substituted, namely:—
	"H1 DETAILS OF CHALLAN (vide which Service Tax,Swachh Bharat Cess, Education Cess, Secondary and Higher Education Cess and other amounts have been paid in cash)";
(b)	for Table Heading "H2 Source document details for payments made in advance/adjustment, for entries made at column D3, D4, D5, D6, D7; E3, E4, E5, E6, E7; F3,F4 F5,F6, F7; & G1 to G11", the following shall be substituted, namely:—
	"H2 Source document details for payments made in advance/adjustment, for entries made at column D3, D4, D5, D6, D7; DA1, DA2, DA3, DA4, DA5 ; E3, E4, E5, E6, E7; F3,F4, F5, F6, F7; and G1 to G11 and G13 to G15."