TaxTMI 
TaxTMI 
how to file st 3 for reverse charge mechanism in service tax return
how to file reverse charge mec return st 3
02 Nov 2015 
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Reverse charge mechanism: disclose RCM amount in ST 3, pay by challan in PART D1 and claim cenvat credit.
Report RCM taxable services in Form ST 3 PART B under column B2 as the service receiver, mark the recipient-of-services option when selecting the taxable service, pay the RCM tax in cash via challan and record the paid amount in PART D1, then claim the CENVAT credit for the RCM payment in I3 for use against other service tax liabilities; filing of ST 3 is mandatory and must be done before the due date. (AI Summary)
Report RCM taxable services in Form ST 3 PART B under column B2 as the service receiver, mark the recipient-of-services option when selecting the taxable service, pay the RCM tax in cash via challan and record the paid amount in PART D1, then claim the CENVAT credit for the RCM payment in I3 for use against other service tax liabilities; filing of ST 3 is mandatory and must be done before the due date. (AI Summary)