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of <h1>Government Amends Service Tax Rules: Swachh Bharat Cess Added to Form ST-3 for Calculation and Payment.</h1> The Government of India, through the Ministry of Finance, issued Notification No. 20/2016-Service Tax, amending the Service Tax Rules, 1994. Effective from its publication date, the amendment introduces provisions for the Swachh Bharat Cess in various parts of Form ST-3. New entries are added to Parts B and C, detailing the calculation and payment of the Swachh Bharat Cess for service providers and receivers. Part DA outlines the methods for paying the cess, including cash and adjustments. Additionally, Part G includes arrears, interest, and penalties related to the cess, while Part H updates challan details for payments.
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