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Service Tax Notification No-33/2005-ST dated 20.10.2005
New form for submission of return under Rule 9 of CENVAT credit Rules, 2004


G.S.R. (E).- 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 subrules, namely:-

(Download NEW forms ST-1 , ST-2 and ST-3 in Ms Word format )
 

“Form ST – 3
(Return under Section 70 of the Finance Act, 1994)

FINANCIAL YEAR____________



For the period:             (Please tick appropriate box)
 

    c [April-September]
    c [October-March]
     

1. Name of the assessee
cccccccccccccccccccc

 
2. Registration Numbers of premises for which return is being filed
cccccccccccccccccccc

 
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
(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 thereon.


Place:
Date:

(Name and Signature of Assessee or Authorized Signatory)

ACKNOWLEGEMENT



I hereby acknowledge the receipt of your ST-3 return for the period___________

Date:
Place:

(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)