Swachh Bharat Cess reporting: new Form ST-3 fields now require detailed payment, adjustment and arrears entries. The amendment inserts specific Form ST-3 entries for Swachh Bharat Cess: provider and receiver table lines to compute Cess payable, a deposit line for Cess deposited in advance, a new Part DA to record cash payments and adjustments (including advance deposits, excess payments and book adjustments) with a total, arrears/interest/penalty lines for Cess, and revised challan and source-document headings to incorporate Swachh Bharat Cess and the new DA and arrears columns.
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Provisions expressly mentioned in the judgment/order text.
Swachh Bharat Cess reporting: new Form ST-3 fields now require detailed payment, adjustment and arrears entries.
The amendment inserts specific Form ST-3 entries for Swachh Bharat Cess: provider and receiver table lines to compute Cess payable, a deposit line for Cess deposited in advance, a new Part DA to record cash payments and adjustments (including advance deposits, excess payments and book adjustments) with a total, arrears/interest/penalty lines for Cess, and revised challan and source-document headings to incorporate Swachh Bharat Cess and the new DA and arrears columns.
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