Dear Experts,
Swachh Bharat Cess was introduced with effect from 15.11.2015. All the service tax provisions are applicable to SBC. Whether separate return is to be filed for SBC or the ST- 3 return may be amended by the Department incorporating the columns for SBC? Views of the experts are solicited.
Amend ST-3 Return to Include Swachh Bharat Cess; CBEC Notification Expected by March 2016 A query was raised regarding whether a separate return is required for the Swachh Bharat Cess (SBC) introduced on November 15, 2015, or if the existing ST-3 return should be amended to include SBC. An expert suggested that the ST-3 return format needs amendment to incorporate SBC and should be addressed to the Director of the ACES System. Another expert anticipated that the Central Board of Excise and Customs (CBEC) might issue a notification by March 2016. It was noted that online return modifications usually occur close to the filing deadline, possibly by early April 2016. (AI Summary)
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