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.

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.