ST-3 RETURN

[DR.MARIAPPAN GOVINDARAJAN]

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.

[KASTURI SETHI]

SH.MARIAPPAN GOVINDARAJAN Ji,

Sir, You have pointed out in time. Prescribed pro forma of ST-3 return is required to be amended for incorporation of column of SBC on the website. It should be brought to the notice of Director, ACES System.

[YAGAY andSUN]

for doing the needful CBEC would certainly come with certain notification in this regard. May be in the end of March 2016.

[Ganeshan Kalyani]

When the rate was increased there was made an option in ST-3 to add row below to the row rate to fill both old rate and new rate. Similarly CBEC may come up with such amendment in the return. However in the history of online returns to my knowledge the modifications in the online templates are realised only 20 days or so before the due date of filing of online return. So the return amended may come online in the first week of April 2016. This is my views. Thanks

AI Summary

Swachh Bharat Cess reporting requires amendment of the ST 3 return template to include new reporting columns pending official notification. The prescribed ST 3 pro forma must be modified to include reporting fields for the Swachh Bharat Cess, requiring an amended online return template and corresponding technical changes in the ACES system; implementation follows an official administrative notification amending the ST 3 format.